(1) The applicants shall make application for compounding of offence under Section 64-A of the Chhattisgarh Value Added Tax Act, 2005 (No.2 of 2005) to the prescribed authority and shall produce the proof of deposit of amount of tax, which would have been payable by such person had he complied with the provisions of the Act, with the application.

(2) The prescribed authority shall pass an order within 3 months from the date of receipt of the application.

(3) In the opinion of the prescribed authority, if the application deserves to be rejected then before passing such order the applicant shall be given proper opportunity of being heard.

(4) Where the prescribed authority compounds an offence, such order-

(i) shall be in writing,

(ii) specify the offence committed,

(iii) specify the sum of money to be paid,

(iv) shall be served on the dealer who committed the offence, (v) shall be final and shall not be subject to any appeal.

(5) The dealer shall deposit the balance payable amount as per order within 30 days of receipt of order:

Provided that, if payment is not made within stipulated time the order shall be treated as ineffective.