After section 10 of the principal Act, the following shall be inserted as section 10A, namely:-
"10A. Composition of offences.—(1) Subject to such conditions as may be prescribed, an officer authorised by the State Government in this behalf may, either before or after institution of criminal proceedings, accept from the person charged with an offence under this Chapter or the rules made thereunder, by way of composition of the offence, a sum not exceeding one thousand rupees or in the case of contravention of the provisions of section 4 of the Act double the amount of tax which would have been payable had these provisions been complied with, whichever is greater.
(2) On payment of such sum as may be determined under sub-section (1), no further proceedings shall be taken against the person concerned in respect of the same offence."
Section 3 • THE ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 1965
Section 3. Insertion of Section 10A in Assam Act VI of 1939
the-assam-amusements-and-betting-tax-amendment-act-1965-sec-3.json
•
Section 3
{
"act_title": "THE ASSAM AMUSEMENTS AND BETTING TAX (AMENDMENT) ACT, 1965",
"act_slug": "the-assam-amusements-and-betting-tax-amendment-act-1965",
"section_label": "Section",
"section": {
"number": "3",
"title": "Section 3. Insertion of Section 10A in Assam Act VI of 1939",
"chapter": null,
"content": "After section 10 of the principal Act, the following shall be inserted as section 10A, namely:-\n\n\"10A. Composition of offences.—(1) Subject to such conditions as may be prescribed, an officer authorised by the State Government in this behalf may, either before or after institution of criminal proceedings, accept from the person charged with an offence under this Chapter or the rules made thereunder, by way of composition of the offence, a sum not exceeding one thousand rupees or in the case of contravention of the provisions of section 4 of the Act double the amount of tax which would have been payable had these provisions been complied with, whichever is greater.\n\n(2) On payment of such sum as may be determined under sub-section (1), no further proceedings shall be taken against the person concerned in respect of the same offence.\"",
"footnote": "",
"is_definition": false,
"sort_order": 60
},
"prev_section": "2",
"next_section": "4"
}