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Section 48 of the Legal Metrology Act, 2009: Compounding of offences

Offences under section 25, sections 27 to 39, section 41 (added in 2023), sections 45 to 47 and rules under section 52(3) can be compounded, before or after prosecution, on...

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Legal Metrology
Published
September 30, 2026
Last updated
Oct 3, 2026
Reading time
8 min
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Last updated: October 2026Verified against: Government sources

Section 48 lets certain offences under the Act be settled by paying a prescribed sum instead of facing prosecution, either before or after the prosecution begins. It says which offences, who may compound, what limit applies, and when the option is lost. Section 48 was amended by the Jan Vishwas Act, 2023 (in force), and the Jan Vishwas Act, 2026 substitutes the whole section once the Central Government notifies it.

The enacted text, sub-section by sub-section

Sub-sectionWhat it says
(1)Offences under section 25, sections 27 to 39, sections 45 to 47, or any rule under section 52(3) may, before or after prosecution, be compounded "on payment for credit to the Government of such sum as may be prescribed"
(2)The Director, or a legal metrology officer specially authorised by him, may compound offences under section 25, sections 27 to 39, or any rule under section 52(3)
(3)The Controller, or an officer specially authorised by him, may compound offences under section 25, sections 27 to 31, sections 33 to 37, sections 45 to 47, and any rule under section 52(3)
ProvisoThe sum "shall not, in any case, exceed the maximum amount of the fine" that may be imposed under the Act for the offence compounded
(4)Sub-section (1) does not apply to a person who commits the same or similar offence within three years of the date his first offence was compounded. An offence after three years from the previous compounding is deemed a first offence (Explanation)
(5)Once compounded under (1), no proceeding or further proceeding shall be taken for that offence
(6)No offence under the Act shall be compounded except as provided by this section

The proviso is printed after sub-section (3). Whether it governs only the Controller's compounding or every compounding is a matter of construction; the safe reading is that no compounding sum may exceed the maximum fine. The sum itself is "as may be prescribed": under section 52(2)(r) the Central rules prescribe a fee for compounding, and under section 53(2)(f) State rules do so too.

For the practical steps of applying, see our guides on compounding of offences, how to apply and the draft compounding application. If the authority is asking you to choose between compounding and contesting, legal dispute resolution advice is worth having at that stage.

Who compounds what

Offence (section)Director (s.48(2))Controller (s.48(3))
25 (non-standard weights, use)YesYes
26 (alteration of weights and measures)NoNo
27 to 31YesYes
32 (model approval)YesNo
33 to 37YesYes
38, 39 (imports)YesNo
40 (obstruction)NoNo
41 (false information; added in 2023)YesYes
42, 43, 44NoNo
45 to 47 (licence offences)NoYes
Rules under section 52(3)YesYes

Note that the Controller's list in sub-section (3) refers to "any rule made under sub-section (3) of section 52", as printed, while State rules fall under section 53(3); the 2026 text, below, adds section 53(3) rules expressly. Offences under section 32 and sections 38 and 39 are therefore for the Director alone, and sections 45 to 47 are for the Controller alone.

The sum: rule 32A of the Packaged Commodities Rules

For offences under the Act generally, the compounding sum is whatever the applicable rules prescribe. The Packaged Commodities Rules, 2011 (as amended up to March 2022; rule 32A as substituted with effect from 1 January 2018) give a table:

OffenceApplicant is a retailer or wholesale dealerApplicant is a manufacturer or importer
Contravention of section 29Rs 2,000Rs 10,000
Contravention of section 36(1)Rs 5,000Rs 25,000
Contravention of section 36(2)Rs 10,000Rs 50,000

For other sections, the sources we use (which include the General Rules as notified, rules 1 to 30) do not give a compounding table. Check the rules of your State and any later amendment. See our articles on section 29 and section 36.

The three-year rule

Section 48(4) is often missed. A person who compounds once cannot compound "the same or similar offence" committed within three years of that compounding. The count runs from the date of compounding, not from the date of the first offence or of the payment order as such; the text says "from the date on which the first offence, committed by him, was compounded". After the three years, a fresh offence is treated as a first offence. "Similar" is not defined. Keep a record of the compounding date.

The effect of section 48(5) is helpful: once compounded, no proceeding or further proceeding lies for that offence. Section 48(1) allows compounding "either before or after the institution of the prosecution", so a pending case can also be settled on the text.

The three layers

LayerPosition
1. As enacted in 2010The text above, without section 41
2. Jan Vishwas Act, 2023 (in force; item 40(H))In (1) and (2), "sections 27 to 39" becomes "sections 27 to 39, section 41"; in (3), after "sections 33 to 37," the words "section 41," are inserted. Section 41 (false information or return) becomes compoundable
3. Jan Vishwas Act, 2026 (Act 8 of 2026; in force only from the date the Central Government notifies; item 66(W))Section 48 substituted: see below

What the 2026 substituted section 48 says

Sub-sectionContent
(1)Offences under sections 25 to 39, section 41, sections 45 to 47, any rule under section 52(3) or any rule under section 53(3) may be compounded before or after prosecution, on payment of the prescribed sum
(2)Director (or authorised officer): sections 25 to 39, section 41, or any rule under section 52(3)
(3)Controller (or authorised officer): sections 25 to 31, sections 33 to 37, section 41, sections 45 to 47, and any rule under section 53(3); same proviso on the maximum fine
(4)Effect of compounding: no further proceedings
(5)No compounding except as provided
(6)New: no court shall take cognizance of an offence under the Act except on a written complaint by the Director, the Controller or an officer authorised by them
(7)If the person does not compound, he "shall be tried by the Magistrate" under the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023)
(8)Unpaid fine and costs recoverable under the BNSS; the Magistrate's order deemed executable as a decree for money recovery

Points to see in the 2026 text:

  • The range now starts at section 25 to 39, which brings section 26 (tampering with weights and measures) within compounding; it was outside the list in 2010 and 2023.
  • The three-year bar in old sub-section (4) and its Explanation do not appear in the substituted section. The substituted section has no equivalent. Whether the bar survives elsewhere is not stated; check the notified text.
  • Section 53(3) State-rule breaches are added to sub-section (1).
  • Cognizance on written complaint is new and is closely tied to the compounding section; see who can file a complaint.
  • Until notified, the 2023 text of section 48 applies.

Appeals and practice

A compounding order is a settlement, not an appealable decision in the usual sense. Section 50 governs appeals from decisions and orders under the listed sections; see section 50. Practical tips: ask which authority holds compounding power for your section, compute the cap from the section's maximum fine, ask for a written order showing the sum, the section and the date, and keep the payment receipt.

Example 1. A retailer is charged under section 36(1) for a package without proper declarations. Applying as a retailer, the rule 32A sum is Rs 5,000 (Rs 25,000 if a manufacturer). If the same retailer commits a similar offence two years later, section 48(4) on the 2023 text bars compounding again.

Example 2. An importer is cited under section 38. Only the Director (or an officer he authorises) can compound it; approaching a State Controller will not help on the text.

Need help deciding whether to compound?

Compounding closes the case but can affect how a repeat is treated. Our legal dispute resolution team can help check the section, the authority, the sum and the three-year position before you apply. Bring the notice, the charge sheet or complaint, and any earlier compounding orders.

Key takeaways

  • Sections 25, 27 to 39, 41 (from 2023) and 45 to 47, and rules under section 52(3), can be compounded before or after prosecution.
  • The Director and the Controller have different lists; sections 32, 38 and 39 are for the Director alone, and sections 45 to 47 for the Controller alone.
  • The sum cannot exceed the maximum fine; rule 32A gives sums for section 29 and section 36 only.
  • A similar offence within three years of a compounded one cannot be compounded again (2023 text).
  • The 2026 Act, once notified, substitutes section 48 with a wider list, written-complaint cognizance and BNSS trial.

Read next

Disclaimer: Based on the Legal Metrology Act, 2009 (Act 1 of 2010) as enacted, read with the Jan Vishwas (Amendment of Provisions) Act, 2023 (in force; item 40(H) amends section 48) and the Jan Vishwas (Amendment of Provisions) Act, 2026 (in force only from the date the Central Government notifies), and the Legal Metrology (Packaged Commodities) Rules, 2011 (as amended up to March 2022), as on 30 September 2026. State Legal Metrology rules, later amendments and notifications change; verify the current position before acting.

Quick recapKey facts & short answers

Key Facts About Section 48

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Can I compound after the case has started?

Yes: section 48(1) says "either before or after the institution of the prosecution".

Who can compound a section 38 offence?

The Director or an officer specially authorised by him. It is not on the Controller's list.

The portal accepting a form does not mean the form was correct — check before you submit.

— TaxClue Compliance Desk

Section 48: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

People also ask

Questions, answered

Short, direct answers to the 7 questions readers ask most on this topic.

Yes: section 48(1) says "either before or after the institution of the prosecution".

The Director or an officer specially authorised by him. It is not on the Controller's list.

The sum cannot exceed the maximum fine for the offence (proviso).

Not for the same or a similar offence within three years of the earlier compounding, on the 2023 text.

Yes. It added section 41 to sub-sections (1), (2) and (3).

Only from the date notified. Check the notification.

No. They are not on the list.