Section 19(a) in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939
(a)The [Deputy Excise and Taxation Commissioner] [Substituted by Punjab Government Notification No. 1518 E&T (Ch.) 54/378, dated 10.5.1954.] exercising his powers of compounding offences and section 19 of the Act, shall cause a notice in Form P.J. appended to these rules, to be issued and served on the offender, requiring him to make payment of the amount fixed as composition fee, within ten days of the receipt of the said notice. If the said amount is not paid within the period specified, the offender shall be prosecuted for commission of an offence under the Act.
