THE JAMMU AND KASHMIR MOTOR VEHICLES TAXATION ACT, 1957
Section 11A. Compounding of offences.
1[11-A. Compounding of offences.––Where any person is accused of an offence under section 11, it shall be lawful for him to pay to the prescribed officer, by way of composition for such offence, a sum of money not exceeding one hundred rupees together with the amount of tax, if any, which may be due from him. Such composition shall have the effect of an acquittal and no further proceedings shall be taken against such person in respect of such offence.]
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