Section 93 - Compounding of offences - Delhi Value Added Tax Act, 2004

93. 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. 1 [ Provided that the composition of offence shall not apply in case of second and subsequent offence of the same nature. ] (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. ---------------------- Notes:- 1. Inserted vide F.14(12)/LA-2016/ cons2law/77-86 - Dated 5-7-2016