Section 5A in The M.P. Entertainments Duty and Advertisements Tax Act, 1936
5A. [ Composition of offences. [Substituted by M.P. No. Act 18 of 1957.]
- [(1) Subject to such conditions as may be prescribed, the Excise Commissioner or such other officer of the Excise Department as may be authorised by the State Government in this behalf may-(a)on acceptance of a sum not exceeding [twenty times] the amount of entertainments duty or advertisement tax with ought to have been paid under Section 3 or Section 3-A, as the case may be, compound any offence under this Act;(b)on acceptance of a sum not exceeding [Five thousand] [Substituted by M.P. Act No. 12 of 1965.] rupees, compound any offence-relating to breach of rules made under this Act.](2)On the composition of the offence no further action in respect thereof shall be taken against the person accused of it and if any proceedings have already been instituted against him in any Court, the composition shall have the effect of an acquittal of such person.]
