Section 70: Power of Excise Officers to compound offences

(1) ¹[ Subject to such conditions and restrictions as may be prescribed], the Excise Commissioner or any other Excise Officer specially empowered by the State Government in that behalf) may accept from any person whose licence, permit or pass is liable to be cancelled or suspended under this Act, or who is reasonable suspected of having committed an offence punishable under this Act, a sum of money not exceeding ²[not less then Rs. 5000/- but not exceeding 10 times o the annual licensee fee in respect of manufacturing units/bonds and wholesale vends etc. and not more then two times exclusive privilege amount in case of liquor and beer shops along with other levies applicable from time to time] in lieu of such cancellation or suspension or by way of composition for such offence which may have been committed, as the case may be, and in all cases whatsoever in which may have been committed, as the case may be, and in all cases whatsoever in which any property ³[...] has been seized as liable to confiscation under this ACT ⁴[may release all such property except an excisable article on payment of the value thereof as estimated by such officer and may confiscate the excisable article]:

Provided that no such composition shall be accepted from any officer or servant of the Excise Department for any offence under this Act committed by such officer or servant.

⁵[Provided further that no offence of manufacture, or possession for sale of an excisable article punishable under Section 54 shall be compounded.]

(2) On the payment of such sums of money to such officer, the accused person, if in custody, shall be discharged, the property seized shall be released and no further proceedings shall be taken against such person or property in respect of such offence.