Skip to main content
Power of
Commissioner
to compound
offences.
(1)Where a person has committed an offence under this Act other
than an offence under section 126, the Commissioner may with the approval of
the Minister, at any time prior to the commencement of the hearing by any court
of a charge in relation thereto, compound the offence and order the person to pay
a sum of money, not exceeding the amount of the fine to which that person
would have been liable if he had been convicted of the offence, as he may think
fit; but the Commissioner shall not exercise his powers under this section unless
the person concerned admits in writing that he has committed the offence and
requests the Commissioner so to deal with the offence.
Finance Act, 2013
effective 1st Jan 2014
(sec 17)
(2) The Commissioner may, where he is satisfied that a person has
committed an offence under this Act, other than an offence under section
126 of this Act, in respect of which a penalty of a fine is provided, or in
respect of which anything is liable to forfeiture, compound the offence
and may order that person to pay such sum of money, not exceeding the
amount of the fine to which he would have been liable if he had been
prosecuted and convicted of the offence, as he may deem fit;
Provided that the Commissioner shall not exercise his powers under this
section unless the person admits in writing that he has committed the
offence and requests the Commissioner to deal with the offence under
this section.
(3) Where the Commissioner compounds an offence under this section,
then the order referred to in subsection (1) -(a) shall be put into writing and there shall be attached to it the
written admission and request referred to in subsection (1) and a
copy of the order shall be given, if he so requests, to the person
who committed the offence; and
(b) shall specify the offence committed, the sum of money ordered
to be paid, and the date or dates on which payment is to be made;
and
(c) shall be final and shall not be subject to appeal; and
(d) may be enforced in the same manner as a decree of a court for
the payment of the amount stated in the order.
Finance Act, 2013 effective 1st
Jan 2014 (sec
17)
(3A) For the purposes of subsection (1), the Commissioner shall constitute a
committee of not less than three officers to consider applications for the
compounding of offences.
(4) When the Commissioner compounds an offence under this section,
the person concerned shall not be liable to prosecution in respect of that offence;
and if a prosecution is brought it shall be a good defence for that person to prove
that the offence has been compounded under this section.