(1) Subject to such conditions as may be prescribed, the Commissioner may, either before or after institution of criminal proceedings under this Act, accept from the person who has committed or reasonably suspected of having committed an offence under this Act or the Rules made thereunder and which is punishable under section 18 of this Act, by way of composition of such offence a sum of Rs.
5,0001- or double the amount of the tax recoverable, whichever is greater in addition to the tax, if any, payable.
(2) On payment of such sum as may be determined by the Commissioner under sub-section (I) no further proceeding shall be taken against the person in respect of the same offence.
Bar of suits in Civil Courts and indemnity.
23. No suit shall be brought in any civil court to set aside or modify any assessment made or order passed under the provisions of this Act, and no prosecution, suit or other proceedings shall lie against any officer of the State Government for anything in good faith done or intended to be done under this Act or the rules made thereunder.
Power to summon and enforce the attendance of witnesses and production of books of Account.
24. For the purpose of making assessment under section 15 the commissioner shall have power to summon and enforce attendance of witnesses including proprietor and his employees or any of them, and to compel the production of books of account by the same means, and (so far as may be) in the same manner as provided in the case of a Civil Court under the Code of Civil Procedure, 1908.
Appeal.