Explain whether the following offences are compoundable, if yes, by whom? Also state the fine/imprisonment as per provisions of the Companies Act, 2013: Contravention of the provisions of Sec. 247 by the valuer.

According to section 247(3) of the Companies Act, 2013, if a valuer contravenes the provisions of this section or the rules made thereunder, the valuer shall be liable to a penalty of fifty thousand rupees. Provided that if the valuer has contravened such provisions with the intention to defraud the company or its members, he shall be punishable with imprisonment for a term which may extend to one year and with fine which shall not be less than one lakh rupees but which may extend to five lakh rupees. In view of the above, it can be said that this offence does not come under the purview of compounding but comes under the purview of Adjudication under section 454 of the Companies Act, 2013. Further, if the contravention is with an intention to defraud the company or its members then the offence is non compoundable.