50. Intimation accepting composition money.—

Where under section 89, the Commissioner accepts from any person a sum by way of composition of an offence, he shall send an intimation in writing in that behalf, in Form-71, to that person, specifying therein-

(a) the sum determined by way of composition ;

(b) the date on or before which the sum shall be paid into the Government Account ;

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

(d) the date on or before which the person shall report the fact to the Commissioner.