Section 74. Compounding of offences

1[74. (1) Any Excise Officer specially empowered by the State Government in that behalf may accept from any person whose license, permit or pass is liable to be cancelled or suspended under section 34 or who is reasonably suspected of having committed an offence punishable under section 64 or section 68, a sum of money not exceeding 2[fifty thousand rupees] in lieu of such cancellation or suspension or by way of composition for the offence which may have been committed, as the case may be, and in all cases in which any property has been seized as liable to confiscation under this Act, may release the same on payment of the value thereof (as estimated by such officer). 3[(1-A) Any officer specially empowered by the State Government in that behalf may subject to any general or special order of the State Government compound, whether before or after the institution of the prosecution, any offence punishable 4[under clause (a) and (b)] of subsection (1) of section 60 or section 63, where the quantity of the intoxicant involved does not exceed the quantity notified by the State Government in that behalf, or any offence punishable under subsection (3) of section 60, on payment of such sum of money as composition fee as he thinks fit, which shall not be less than 5[one thousand rupees which may extend to five thousand rupees], where any such offence is committed by a person for the first time.] (2) On the payment by such person of such sum of money or such value or both, as the case may be, such person, if in custody, shall be set at liberty, and all the property seized may be released and no proceeding shall be instituted or continued against such person in any criminal court. The acceptance of such sum of money by way of composition shall be deemed to amount to an acquittal and in no case shall any further proceedings be taken against such person or property with reference to the same act.