63. Compounding of Offence
(1) When the Commissioner decides under section 85 to accept any sum from a dealer or any other person charged with an offence under section 81 of the Act by way of composition of that offence, he shall issue an order directing the dealer or other person, as the case may be, to deposit into the Government Treasury, the amount of composition money by the date mentioned therein and to produce before such authority as may be specified in the order a copy of the receipted challan showing payment of such amount. A copy of the order shall be sent simultaneously to the said authority and the Government Treasury.
(2) On receipt of the order the dealer or person shall comply with all the terms thereof failing which the order of composition shall stand cancelled.