(1) Where the Commissioner accepts under Section 64-A from any person a sum by way of composition of an offence, he shall make an order in writing in that behalf in Form 65-B specifying therein -

(i) the sum determined by way of composition;

(ii) the date on or before which the sum shall be paid in to the treasury;

(iii) the authority before whom and the date on or before which a receipted challan shall be produced in proof of such payment and

(iv) the date on or before which the person shall report the fact of such payment to the Commissioner.

(2) The Commissioner shall send a copy of such order to the person from whom the said sum is accepted by way of composition and also to the authority referred to in clause (iii) of sub-rule (1).