The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000
Section 28. Compounding of offences
(1) Subject to such conditions as may be prescribed, the prescribed authority may, either before or after the commencement of proceedings for imposition of penalty under this Act, against a person may compound the offence with the prior written approval of the Deputy Commissioner and such composition amount shall be fifty percent of the maximum penalty provided under the Act.
(2) On composition of offence under sub-section (1), no further proceedings shall be taken against the person in respect of the same offence.
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