Under the Chhattisgarh Excise Act, who has the authority to compound certain offenses and impose a penalty?

The correct answer is Option 3

Key Points

• Authority under the Chhattisgarh Excise Act:
  • As per Section 48(1) of the Chhattisgarh Excise Act, both the Excise Commissioner and the Collector have the authority to compound certain offenses.
  • This provision allows them to accept a monetary composition (up to ₹10,000) instead of canceling a license or prosecuting specific offenses under Sections 37, 38, 38-A, and 39 of the Act.
  • This authority is not applicable in cases involving the admixture of intoxicants with noxious drugs.
• Other Options:
  • Only the Excise Commissioner:
    • This option is incorrect because the power to compound offenses is not exclusively vested in the Excise Commissioner alone; it is shared with the Collector.
  • Only the Collector:
    • This option is incorrect as well because the Excise Commissioner also holds the authority to compound certain offenses along with the Collector.
  • Only the Sessions Court:
    • This option is incorrect because the Sessions Court does not have the power to compound offenses under the Chhattisgarh Excise Act. The power is specifically given to the Excise Commissioner and the Collector.