Payment of money after compounding offences under section 95 or after compounding penalty under section 30D.
201.
(1) When the Commissioner or any person appointed under sub-section (1) of section 6 to assist him, while compounding any offence decides to accept under section 95 or section 30 D, as the case may be, any sum from any dealer by way of composition of such offence, he shall issue an order in Form No. 82 directing the officer-in-charge of the appropriate Government Treasury to receive on his behalf the sum specified in the order and he shall make over the order to the dealer for presentation to the Treasury at the time of payment, and shall send a copy of such order to the officer-in-charge of the Treasury.(2) The Commissioner or any person appointed under sub-section (1) of section 6 to assist him, while compounding the offence shall also fix a date on which the dealer shall produce before such authority a receipted challan in proof of payment of the sum specified in the order referred to in sub-rule (1).