Section 62(2) in The U.P. Entertainments and Betting Tax Rules, 1981
(2)On receipt of an application for the compounding of an offence the Commissioner may, where necessary, call for the records of the case from the officer who has carried out the inspection or from the District Magistrate, as the case may be, and, if satisfied, he may issue an order compounding the offence, subject to realisation of such composition fee, as may be specified under Section 33 of the Act.
