(1) The prescribed authority may, at any time accept from any person who has committed an offence under sections 23 and 24 by way of composition of offence, a sum of money not exceeding one thousand rupees or double the amount of tax involved, whichever is greater, in addition to the tax to be recovered.
(2) On payment of such sum of money as may be determined under sub-section (1), the prescribed authority shall, where necessary, report to the Court that the offence has been compounded and thereafter no further proceedings under sections 23 and 24 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.
26. 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 rules made thereunder.
27. No civil Court shall have jurisdiction in any matter which the Government or any prescribed authority is empowered by this Act or the rules made thereunder to dispose of or take cognizance of and Power to compound offences Bar to proceedings Exclusion of jurisdiction of civil Court Ex-51 /1988- 13 - regarding the manner in which the Government or any prescribed authority may exercise any power vested in it by or under this Act or the rules made thereunder.
28. The prescribed authority shall, in the prescribed manner, refund to an owner applying in this behalf, any amount of tax paid by such owner in excess of the amount due from him under this Act.
29. The Commissioner may subject to such restrictions and conditions as may be prescribed, delegate, by notifications in the official Gazette, any of his powers under this Act to any person appointed under Section 7 to assist him.