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Section 103

The Andaman and Nicobar Islands Value Added Tax Regulation, 2017Regulations · 2017

(1) The Commissioner may, before the institution of proceedings for any offence punishable under sub-section (4) of section 89 or under any rules made under this Regulation, accept from any person charged with such offence by way of composition of offence, a sum not exceeding fifty thousand rupees or a sum not exceeding three times the amount of tax which would thereby have been avoided, whichever is higher.

(2) On payment of such sum as may be determined by the Commissioner under sub-section (1), no further proceedings shall be taken against such person in respect of the same offence.

104. Nothing contained in Chapter XXXVI of the Code of Criminal Procedure, 1973 shall apply to—

(a) any offence punishable under this Regulation; or

(b) any other offence which under the provisions of that Code may be tried along with such offence, and every offence referred to in clause (a) or clause (b) above may be taken cognizance of by the court having jurisdiction under this Regulation as if the provisions of that Chapter were not enacted.

CHAPTER XIV MISCELLANEOUS

Where this provision sits

ActThe Andaman and Nicobar Islands Value Added Tax Regulation, 2017
Section103
StatusIn force as published by the source

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