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54. Composition of offences. (1) Subject to such conditions as may be prescribed, the Commissioner may accept, from any person alleged to have committed an offence under section 50 or under any rules made under this Act, either before or after the commencement of any proceedings against such person in respect of such offence, by way of composition for such offence, a sum not exceeding five thousand rupees or where the offence alleged to have been committed is under any of the clauses (a), (b), (c), (d) and (f) of that section, not exceeding three times the amount of the tax which would thereby have been avoided, whichever is higher. (2) On payment in full of such sum as may be determined by the Commissioner under sub-section(1), (a) no proceedings shall be commenced against such person as aforesaid; and (b) if any proceedings have already been commenced against such person as aforesaid, such proceedings shall not be further proceeded with.    |
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