The Code on Social Security (Mizoram) Rules, 2026
Rule 28. Form and manner of application for compounding of an offence under subsection (4) of section 138 of the Code
Official text
(1) The officer authorized by the State Government by notification for the purposes of compounding of offences under sub-section (1) of section 138 shall issue electronically a compounding notice in Form-XXIII for the offences for which are compoundable under section 138 of the Code.
(2) The person so noticed may apply in Part III of Form-XXIII to the officer electronically and deposit the entire compounding amount by electronic transfer or otherwise, within fifteen days of the receipt of the notice.
(3) The Compounding Officer shall issue a composition certificate in Part IV of Form-XXIII within ten days of receipt of the composition amount, to such person from whom such amount has been received in satisfaction of the composition notice.
(4) If a person so noticed fails to deposit the composition amount within the prescribed time, the prosecution shall be instituted before the Competent Court or the offence in respect of which the compounding notice was issued, against such person.
(5) For the compounding of an offence after the institution of prosecution in a Competent Court in respect thereof, the provisions of sub-section (6) of section 138 of the Code shall apply.