61. Compounding of offences
(1) The authority prescribed may accept , from any dealer who has committed an offence under the Act by way of composition of such offence:-
(a) where the offence consists of the evasion of tax, in addition to such tax, a sum of money equal to the amount of tax subject to a minimum of Rs.3,000/-(Rupees Three thousand only) and,
(b) in other cases a sum of money not exceeding Rs. 3,000/-(Rupees Three thousand only).
(2) Any order passed or proceeding recorded by the authority prescribed under sub-section (1) shall be final and no appeal or application for revision shall lie therefrom.