What is the law for Compounding of offences Section 93 of DVAT Act 2004
Compounding of offences(1) The Commissioner may, before the institution of proceedings for any offence punishable under sub-section (4) of section 89 of this Act or under any rules made under this Act, accept from any person charged with such offence by way of composition of offence, a sum not exceeding fifty thousand rupees or a sum not exceeding three times the amount of tax which would thereby have been avoided, whichever is higher.
(2) On payment of such sum as may be determined by the Commissioner under sub-section (1) of this section, no further proceedings shall be taken against such person in respect of the same offence.
DELHI VALUE ADDED TAX ACT 2004
Section 81 : Appeal to High Court
Section 82 : Appearance before any authority in proceedings
Section 83 : Bar of suits in civil courts
Section 84 : Determination of specific questions
Section 85 : Ruling on general questions
Section 87 : Automatic mitigation and increase of penalties
Section 88 : Relationship to assessment and impact on criminal penalties
Section 89 : Offences and criminal penalties
Section 90 : Offences by companies, etc
Section 91 : Cognizance of offences
Section 92 : Investigation of offences
Section 93 : Compounding of offences
Section 94 : Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences
Section 96 : Service of notice when family is disrupted or firm is dissolved
Section 97 : Service of notice in the case of discontinued business
Section 98 : Returns, etc. to be confidential
Section 100 : Power to collect statistics
Section 101 : Setting up of check-posts and barriers
Section 102 : Power to make rules
Section 103 : Power to amend Schedules
Section 104 : Power to remove difficulties
Section 105 : Application to sales and purchases