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Section 24

The Uttarakhand Motor Vehicles Taxation Reforms Act, 2003State Act of Uttarakhand · Act 12 of 2003

(1) Subject to such conditions as may be prescribed, an offence punishable under this Act may be compounded either before or after the institution of the prosecution, by the Taxation Officer or any other officer empowered by the State Government in this behalf by notification, on realization of an amount equivalent to fifty per cent of the maximum fine provided for such offence under this Act.

(2) When an offence is so compounded—

(i) Before the institution of the prosecution, the offender shall not be liable to prosecution for such offence;

(ii) After the institution of the prosecution, the compounding shall amount to acquittal of the offender and no further proceedings shall be taken against the person of the same offence.

Cognizance of offences

25. No Court shall take cognizance of an offence punishable under this Act except on a report in writing of the facts constituting such offence made by the Taxation Officer.

Offences by Companies

Where this provision sits

ActThe Uttarakhand Motor Vehicles Taxation Reforms Act, 2003
Section24
JurisdictionState of Uttarakhand
StatusIn force as published by the source

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