(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.
Appeal. 17. (1) Any dealer, deeming himself aggrieved by any order passed under this Act, may, in the prescribed manner and within one month from the date of such order, appeal therefrom to such officer of Government as may be prescribed:
Provided that no appeal shall be entertained by such officer unless he is satisfied that such amount of tax as- the appellant may admit to be due by him has been paid.
(2) The officer of Government to whom the appeal is made may, after giving the such an opportunity of being heard and after making such further enquiry, if any, as he deems fit, pass any order, confirming, altering or annulling the order appealed against and may also pass any interim order if he thinks such interim order to be necessary:
Provided that no such order in appeal shall have the effect of subjecting any person to any greater penalty than has been adjudged against him in the original order.
(3) An order passed in appeal under this section shall be final.
Composition.
18. The prescribed authority, a person appointed under sub-section (2) of section 3 or the officer of Government hearing an appeal under section 17, shall, for the purposes of this Act, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908, when trying a suit in respect of the following matters, namely :—
(a) enforcing the attendance of any person and examining him on oath or affirmation;
(b) compelling the production of documents; and'
(c) issuing commissions for the examination of witnesses.