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Section 25

The Taxes On Entry Of Goods Into Calcutta Metropolitan Area Act, 1970State Act of West Bengal · Act 18 of 1970

(1) Subject to such conditions as may be prescribect, cranpe• the prescribed authority may accept from any person Bigot:L(0 accused of any offence punishable under this Act or the 'ffewiel/' rules made thereunder, by way of composition for such offence, payment of a sum not exceeding double the amount of the tax payable, if any, or a sum of rupees five thousefia, 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

ActThe Taxes On Entry Of Goods Into Calcutta Metropolitan Area Act, 1970
Section25
JurisdictionState of West Bengal
StatusIn force as published by the source

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