Section 62(3) in The U.P. Entertainments and Betting Tax Rules, 1981
(3)A copy of the order of the Commissioner for compounding an offence shall be sent by him to the District Magistrate concerned who shall realise the composition fee and, in case where a prosecution has already been filed, inform the Court concerned that the offence has been compounded and the composition fee has been realised and deposited into Government account. A copy of the Commissioner's order shall also be supplied to the Court.
