Section 19 in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939
19. Compounding of offences.
(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.(b)[ A Magistrate, while trying a person accused of an offence under the Act may allow the Deputy Excise and Taxation Commissioner to compound the case and the accept the amount fixed as compensation fee even after the prosecution has started] [Substituted by Punjab Government Notification No. GSR 29/P.A1/39/S.24 (Amd.(3)69, dated 12.3.1969.].
