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THE PUDUCHERRY VALUE ADDED TAX RULE, 2007
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57. Penalty for breach of rules.-

Whoever commits a breach of any of these rules shall on conviction by a Judicial Magistrate be punishable with fine, which may extend to one thousand rupees; and where the breach is a continuing one with further fine which may extend to rupees one hundred for every day after the first breach during which the breach continues:

Provided that in lieu of prosecution, the offence of breach of rule may be compounded in the same manner as laid down under section 62 for the offences under section 59 of the Ordinance.