(1) Notwithstanding anything to the contrary contained in any other provision of this Act, but subject to the directions of the Commissioner, the assessing authority may accept from any person other than registered dealer by way of composition money either in lump sum or at an agreed rate in lieu of tax or penalty leviable or imposable under this Act, where any person -
(a) imports or attempts to import or abets the import of any goods, in contravention of the provisions of section 50 or section 51 with a view to evading payment of tax on sale of ,-
(i) such goods; or
(ii) goods manufactured, processed or packed by using such goods; or
(b) transports, attempts to transport any taxable goods in contravention of any provision of this Act ; or
(c) carries taxable goods in a vehicle or vessel and such goods has not been shown in the accounts, registers and other documents maintained in regular course of business a sum not less than the amount of tax involved under any provision of this Act but not more than three times of the amount of such tax or forty percent of the value of goods involved whichever is higher.
(2) The provision of sub-section (1) shall not apply to those persons who do not disclose, before the assessing authority, the goods contained in the vessel or vehicle.
(3) Any person who has paid composition money under sub-section (1) shall not for the same goods be required to,-
(a) furnish the return of the tax period under section 24;
(b)take registration under section 17;
(c)be assessed under any provision of this Act;
(d)be liable to tax under section 3.
Explanation-For the purposes of this section the assessing authority includes an officer not below the rank of Commercial Tax Officer empowered to exercise the powers under sections 45 or section 48.
(The words or posted at the check post was omited w.e.f. 20-08-2010 vide notif. no 1101(2) dt. 20-08-2010, U.P. Act No 19 of 2010)