Section 49
Compounding of offences
of State Sales Tax Ordinance, 1998
State OrdinanceIn forceProvision 47 of 59
Section 49
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(1)
The Comptroller or any person specially authorized by him may compound any offence, which is prescribed to be a compoundable offence, by accepting from the person reasonably suspected of having committed such offence a sum of money not exceeding one-half of the penalty prescribed by this Ordinance or regulations made thereunder for such offence.
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(2)
On payment of such sum of money the person reasonably suspected of having committed an offence, if in custody, shall be discharged, and any goods or things seized may be released on such terms and conditions as may be imposed by the Comptroller and no further proceedings shall be taken against such person, goods or things.