(1) Subject to such conditions as may be prescribed the Commissioner may accept from any person alleged to have committed an offence under sub-section (1) of section 35 or under any rules made under this Regulation either before or after the commencement of any proceedings against such person in respect of such offence, by way of composition for such offence, a sum not exceeding five thousand rupees or where the offence alleged to have been committed is under clause (a) or clause (c) of that sub-section, not exceeding double the Benalty for concealment of sales etc.
Penalty for contravening provisions regarding collection of tax by dealers.
Compounding of offences.
142 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— amount of the tax which would have been payable by such person had he complied with the provisions of this Regulation, whichever is greater.
(2) On payment in full of such sum as may be determined by the Commissioner under sub-section (1) —
(a) no proceedings shall be commenced against such person as aforesaid; and
(b) if any proceedings have been already commenced against such person as aforesaid, such proceedings shall not be further proceeded with.
31). (1) The Administrator may, by notification in the Official Gazette, set up check-posts or barriers at any place in Dadra and Nagar Haveli with a view to preventing evasion of sales tax and other dues payable under this Regulation.
(2) Every person transporting such goods as may be notified shall, at any check-post 'or barrier referred to in sub-section (1), file before such officer as may be authorised by the Administrator in this behalf a declaration in such form and in such manner as may be prescribed.
(3) The officer authorised by the Administrator under sub-section
(2) or any other officer who may be authorised in this behalf may for the purpose of satisfying himself that the provisions of sub-section (2) are not being contravened, and subject to such restrictions as may be prescribed, intercept and search any vehicle which may be suspected of contravening the said provisions.
40. No suit, prosecution or other legal proceedings shall lie against any employee of the Government for anything which is in good faith done or intended to be done under this Regulation or the rules made thereunder.