81. Compounding of offences. - (1) The Commissioner may, either before or after the institution of proceedings for any offence punishable under section 75 or under any rule, accept from any person charged with such offence by way of composition of the offence a sum not exceeding,
(i)two thousand rupees, where the offence charged is under clause (c), (h) or (k) of sub- section (1) of section 75 or under any rule;(ii)double the amount of tax which would have been payable on the sale, purchase or turnover to which the offence relates, where the offence charged is under any of the other clauses of sub-section (1) of section 75:Provided that where any such offence, whether referred to in clause (i) or (ii) is such as involves moral turpitude, the Commissioner may accept a sum not exceeding two thousand rupees or double the amount of tax which would have been payable on the sale, purchase or turnover to which such offence relates, whichever is greater.(2)On payment of such sum as may be determined by the Commissioner under sub-section (1), no further proceedings shall be taken against the accused person in respect of the same offence.Chapter-IXMiscellaneous
