72. Intimation accepting composition money M. VAT RULES

 

72. Intimation accepting composition money –
 
Where under section 78 the Commissioner accepts from any person a sum by way of composition of an offence, he shall send an intimation in writing in that behalf to that person and also to the authority referred to in clause (c) below, specifying therein -
(a) the sum determined by way of composition;
(b) the date on or before which the sum shall be paid into the Government treasury;
(c) the authority before whom and the date on or before which a receipted chalan shall be produced in proof of such payment; and
(d) the date on or before which the person shall report the fact to the Commissioner.