Rajasthan Sales Tax Act,1994
Section 72. Composition of offences
(1) Where a person is charged under this Act with the offence of avoidance or evasion of tax in any manner and at any time, or with the offence of misuse of declaration forms, he may make an application on plain paper to the Deputy Commissioner (Administration) having jurisdiction, admitting his offence and making request therein for composition of the offence in lieu of penalty or prosecution.
(2) The Deputy Commissioner (Administration), whether or not an assessment order under any section of the Act has been passed, may accept from the person who made the application under sub-section (1), by way of composition of the offence in lieu of penalty or prosecution –
(i) a sum equal to the amount of tax avoided or evaded in any manner and at any time; and
(ii) a sum equal to the tax payable but not required to be paid on account of the use of the declaration forms.
(3) Notwithstanding anything contained in sub-sections (1) and (2) on an application by a person admitting the offence committed by him under sub-section (8) of section 77 or sub-section (5) or (6) of section 78, the assessing authority, the officer authorised under sub-section (4) of section 77, the officer empowered under sub-section (3) of section 78 of the in charge of a checkpost, as the case may be, may accept composition money from such person in lieu of penalty or prosecution, which shall be equal to the amount of four times of the tax leviable on the goods involved or twenty five per cent of the value of such goods, whichever is less.
(4) The composition of offence in lieu of penalty or prosecution under this section shall be without prejudice to the liability of the person charged with the offence, to pay tax with interest under this Act.
(5) On the payment of the amount of composition determined under sub-section (1) no further proceeding under the provisions of this Act for imposition of penalty or launching or prosecution for the same offence, shall be initiated.
(6) Notwithstanding anything contained in section 84, no appeal shall lie or subsist against an order of composition made under the Act.
(7) Notwithstanding anything contained in section 54, no amount of composition accepted and no amount of interest levied under this section, shall be waived or reduced by the Commissioner.