Compounding of offences

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..... 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 specified in clauses (a) to (f) of sub- section (1) of section 132 and the offences specified in clause (l) which are relatable to offences specified in clauses (a) to (f) of th .....

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..... her class of persons or offences as may be prescribed: Provided further that any compounding allowed under the provisions 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. (2) The amount for compounding of offences under this .....

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