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Section 19: Power to compound offences.

The Jammu and Kashmir Passengers Taxation Act, 1963Union territory Act of Jammu and Kashmir · Act 12 of 1963

(1) The [Assessing authority] may, at any time, accept from any person, who has committed an offence under section 18, by way of composition of such offence, a sum of money not exceeding one thousand rupees or double the amount of tax involved, whichever is greater.

(2) On payment of such sum of money as may be determined under sub-section (1), the [Assessing authority] shall, where necessary, report to the Court that the offence has been compounded and thereafter no further proceeding under section 18 shall be taken against the offender in respect of the same offence and the said Court shall discharge or acquit the accused, as the case may be.

Where this provision sits

ActThe Jammu and Kashmir Passengers Taxation Act, 1963
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 XIX of 1981. Substituted by Act XIX of 1981, s. 28.

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