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Section 19: Power to compound offences

The Punjab Motor Spirit (Taxation of Sales) Act, 1939Union territory Act of Chandigarh · Act 1 of 1939

(1) The [Deputy Excise and Taxation Commissioner concerned] may accept from any person who has committed an offence punishable under this Act, by way of composition of such offence, a sum of money not exceeding one thousand rupees or a sum double the amount of the tax payable under section 3 in respect of any sale conducted by such person, whichever is greater.

(2) On the payment of such sum of money to the [Deputy Excise and Taxation Commissioner concerned], the accused person, if in custody, shall be discharged, and no further proceedings shall be taken against such person in respect of such offence.

CHAPTER V Miscellaneous

Where this provision sits

ActThe Punjab Motor Spirit (Taxation of Sales) Act, 1939
Section19
Marginal notePower to compound offences
JurisdictionUnion territory of Chandigarh
StatusIn force as published by the source

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