60. Refund of Penalty in case of Prosecution .-

(1) No penalty shall be payable under section 54, 58, 59 where the person has been convicted to offence under section 44, 48 or 50 respectively in respect of the same act or omission.

(2) Penalty under section 54, 58, 59 has been paid and the Commissioner institutes prosecution proceedings under section 44, 48 or 50 respectively in respect of the same act or omission, the Commissioner shall refund the amount of penalty paid and that penalty shall not become payable unless and until the prosecution is withdrawn.