“(a) under section 53, 54, 55, 61 or 61-B except on his own knowledge or suspicion or on the complaint or report of an Excise Officer;
(b) under section 56, 57, 58, 58-A or 64 except on the complaint or report of a Collector or other officer empowered under section 42, sub-section (2) to investigate the case; o f”
13. In the principal Act, for the existing section 76, the following shall be substituted, namely Central Act No.18 of 2013 Act NO.IX of 1932 Act No.2 of 1912 Act No.21 of 1860 752 THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 22, 2018 “76. Power to compound offences.- (1) The offences under this Act, except under sub-section (1) of section 53, section 54 and section 55 shall be compoundable.
(2) Any person or licence holder who is reasonably suspected of having committed an offence, except under section 53 (1), 54 and 55 of this Act, may apply to the Excise Commissioner or a Collector for compounding of the offence, before he is convicted.
(3) On receipt of such application, the Excise Commissioner or Collector, having regard to the circumstances of the case, may in his discretion order for compounding of the offence on payment of a sum of money by way of compounding fee for the offence on such terms and conditions as he deems fit.
(4) On payment by the person of such sum of money, such person, if in custody, shall be set at liberty and no further proceeding shall be instituted and continued against such person in respect of the offence compounded, in any criminal court:
Provided that the sum of money fixed as compounding fee or compensation by the Excise Commissioner or Collector, under this section shall not be less than three times and not be more than five times the duty involved or value of intoxicant , apparatus, vehicle and other material, whichever is higher:
Provided further that where any intoxicant, apparatus, vehicle or other material is seized, the same shall not be released but shall be disposed of in such manner as may be prescribed.
(5) In case the license holder commits the same offence for the second time, his compounding fee will be not less than double of the amount paid for his same offence committed earlier” .
S. M. BUZAR BARUAH, Commissioner & Secretary to the Government of Assam, Legislative Department, Dispur, Guwahati-6.
Guwahati: Printed and Published by the Dy. Directors (P & S), Directorate of Printing & Stationery, Assam, Guwahati-21.
Extraordinary Gazette No. 311 - 300 + 10 - 22 - 03- 2018. (visit a t- www.dpns.assam.gov.in)