Compounding of offences

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..... e offence, to the Central Government or the State Government, as the case be, of such compounding amount in such manner as may be prescribed: PROVIDED that nothing contained in this section shall apply to (a) a person who has been allowed to compound once in respect of any of the offences described under clause (a) to (g) of sub-section (1) of section 92 and the offences described under cl .....

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..... l) of sub-section (1) of section 92; and (f) any other class of persons or offences as may be prescribed: PROVIDED FURTHER that any compounding allowed under the provision of this section shall not affect the proceedings if any, instituted under any other law: PROVIDED ALSO that compounding shall be allowed only after making payment of tax, interest and penalty involved in such offences. .....

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