CourtMesh

Section 23: Compounding of Offences.

The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.State Act of Maharashtra · Act 16 of 1975

(1) Subject to such conditions as may be prescribed, the Commissioner, may either before or after the institution of proceedings for an offence under this Act, permit any person charged with the offence to compound the offence on payment of such sum, not exceeding double the amount of tax to which the offence relates, as the Commissioner may determine.

(2) On payment of such sum, as may be determined by the Commissioner under sub-section (1), no further proceedings shall be taken against the person in respect of the same offence.

Where this provision sits

ActThe Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
Section23
Marginal noteCompounding of Offences.
JurisdictionState of Maharashtra
StatusIn force as published by the source

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.