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Section 19: Power to compound offences.

The Jammu and Kashmir Motor Spirit and Diesel Oil(Taxation of Sales) Act, 2005 (1948 A.d.)Union territory Act of Jammu and Kashmir · Act 5 of 2005

(1) The [Commissioner] 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 the accused person, if in custody, shall be discharged, and no further proceedings shall be taken against such person in respect of such offence.

Where this provision sits

ActThe Jammu and Kashmir Motor Spirit and Diesel Oil(Taxation of Sales) Act, 2005 (1948 A.d.)
Section19
Marginal notePower to compound offences.
JurisdictionUnion territory of Jammu and Kashmir
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Act XVII of 1978. Substituted by Act XVII of 1978, s. 10.

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