Section 19(2) in The Punjab Motor Spirit (Taxation of Sales) Act, 1939
(2)On the payment of such sum of money to the [Deputy Excise and Taxation Commissioner concerned] [Substituted by Punjab Act 13 of 1953, Section 5, for 'Collector'.], the accused person, if in custody, shall be discharged, and no further proceedings shall be taken against such person in respect of such offence.
