Jharkhand Entertainment Tax Act, 2012State Act of Jharkhand · Act 13 of 2012
( 1) The prescribed authority may either before or after the insrirution of proceeding under section 24 accept from any person who has committed or is reasonably suspected of having committed an offence under sub-section (1) or sub-section (2) of the said section. by way of composition of such offence-
(a) where. the offence consists of the failure to pay, or the evasion of any tax payable under this Act, a sum of money not exceeding double the amount of the ta'< so payable; and {b) in other cases, a sum of money not exceeding two thousand rupees.