(1) The prescribed authority may, at any time, accept from any person who has committed an offence under section 22, by way of composition of offence, a sum of money not exceeding one thousand rupees or double the amount of [21); involved, whichever is greater, in addition to the tax to be recoyered.
(2) .On plyment ofvsuch sum of money as may be determined under sub-section (1), the prescribed authority shall, whe e mCessary, report to the Court that the Offence has been compounded and thereafter no further proceedings 0 ences and pernalties.
Power to compound ofl‘ences.
Bar to Proceedings.
Exciusion of_ Jurisdiction of Civil Courts.
Refunds.
Delegation of powers.
Pawer to make rules.
10 under section 22 shall be taken against the offender in respect of the same offence and the Said Coutt shall discharge or acquit the accused, as the case may be?
'24. No prosecution shall lie against any person authorised under this Act, for anything done or purported to have been done in good faith under this Act or the ruies made thereunder.
25. No Civil Court shall haVe jurisdiction in any matter which the tate Goveinment or any prescribed authority is empowered by this Act or the rules made thereunder to dispose of or take cognizance of, and regarding the manner in which the State Government or any prescribed authority may exercise any power (vested in it by or under this Act or the rules made thereunder.
26. The preScribed authority shall, 'in the prescribed manner, refund to an owner appiying in this behalf, any amount of tax paid by such owner in excess ot’theamount due From him under this Act.
27. The Commissioner may, subject to such restrictions and conditions as may be prescribed, delegate, by notification 'in the Manipur Gazette. any of his powers under this Act to any person appointed under section 7 to assist him, .28. (1) The State .Government may make rules, consistent with the provisions of this Act, for securing payment of tax and generally for the purposes of carrying into effect the provisions of this Act.
(2) In particular and without prejudice to the genesality of the foregoing power, the State Government may make rules—
(a) prescdbing the manner in which and the intervals at which tax shall be paid under section 3 and section 4;
(b) prescribing the authority or authorities For the purpose of carrying out any function under any of.
the provisions of this Act;
(c) prescribing the forms of tickets and receipts under section 5; ' .
(d) prescribing the manner of payment of tax under section 4 and penalty under section 9‘,
(e) prescribing the manner of exhibiting. the table of fares, freights and the timetable under section 131;
(f) prescribing the manner in which an appeal petition may be filled under section 13 or sectioa: 26;
(g) prescribing the manner in which a revision applica— tion may be preferred under section 19;;
11 th) prescribing the manner in which a reference petition may be made under section 21;
(i) prescribing the manner in which refund under section 26 shall be made; and '
(j) providing for any other matter for which rules can be or may be prescribed.
(3) All rules made under this section shall be laid for not less than fourteen days before the Manipur Legislative Assembly as soon as possible after they are made and shall be subject to such modification as the Legislative Assemly may make during the session in which they are so laid or the session immediately following.