Section 50

An offer under subsection (1) may be made at any time after the offence has been committed, but before any prosecution for it has been instituted.

If the amount specified in the offer under subsection (1)

is not paid within the time specified in the offer or within such extended period as the Director General may grant, prosecution for the offence may be instituted at any time after that against the person to whom the offer was made.

Where an offence has been compounded under subsection (1), no prosecution shall after that be instituted in respect of such offence against the person to whom the offer to compound was made and any rubber or the proceeds of sale of the rubber, or any book, record, document or other article seized in connection with the offence may be released or forfeited by the Director

General, subject to such terms and conditions as the Director

General thinks fit to impose in accordance with the conditions of the compound.

Notwithstanding the payment of a compound under subsection (1) for an offence under section 16, no person shall be relieved from liability for the payment of any cess for which he is or may be liable under this Act.

Institution of prosecution