Section 15

The West Bengal Taxes On Entry Of Goods In Local Areas Act, 1955State Act of West Bengal · Act 26 of 1955

(1) Subject to such conditions as may be prescribed, the prescribed authority may accept from any person accused of any offence punishable under this Act, by way of composition for such offence, payment of a sum not exceeding double the amount of tax payable, if any, or a sum of rupees five thousand, whichever is greater.

(2) If payment by way of composition is accepted under sub-section (1), no further proceedings shall be taken against the accused in respect of the offence compounded.

Where this provision sits

Act	The West Bengal Taxes On Entry Of Goods In Local Areas Act, 1955
Section	15
Jurisdiction	State of West Bengal
Status	In force as published by the source

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