Section 33 in The Orissa Entertainment Tax Act, 2006
33. Compounding of offence.
(1)Any offence punishable under this Act or rules may be compounded by the Commissioner either before or after the institution of the prosecution on realization of such amount of composition fees, as he thinks fit, but not exceeding the maximum amount of fine fixed for the offence.(2)The proceedings instituted in the court shall abate if the offence has been compounded under sub-section (1).
