The assessing authority or other officer or authority authorised by the Government in thiS behalf may accept ~, from any person who has committed or is reasonably suspected of hav- - ing committed an offence against this Act, by way of composition of such offence.- ( a) where the offence consists of the evasion of any tax recoverable under this Act, m addition to the tax so recoverable, a sum of money not exceeding one thousand rupees or double the amount of the tax recoverable whichever is greater, and
(b) in other cases, a sum of money not exceeding one thousand rupees.
(2) If any person purchasing goods is guilty of an offence under clause (d) of sub-section (2) of section 46, the assessing authority may, after giving him a reasonable opportumty of being heard, by order in writmg, impose upon him by way of penalty a sum not exceeding one and a half times the tax payable on the turnover relating to the sale of such goods at a rate wh1ch is equal to the rate prescribed in the First Schedule less one per cent:
' Provided that no prosecution for an offence under section 46 shall be instituted in respect of the same facts on which a penalty has been imposed under this sub-section.