Section 27 in Tamil Nadu Local Authorities Entertainments Tax Act, 2017
27. Power to compound offences.
- The prescribed authority may accept from any person who has committed or is reasonably suspected of having committed of an offence against this Act or the rules made thereunder, by way of composition of such offence-(a)where the offence of the evasion of any tax payable under this Act, in addition to the tax so payable, a sum of money not exceeding one thousand and five hundred rupees or thrice the amount of the tax payable, whichever is greater; and(b)in other cases, a sum of money not exceeding one thousand rupees.
