Section 33 in The U.P. Entertainments and Betting Tax Act, 1979
33. Compounding of offences
. - (1) Any offence punishable under this Act may, subject to any general or special order of the State Government in this behalf, be compounded by the Commissioner, either before or after the institution of the prosecution on realisation of such amount of composition fees, as he thinks fit, not exceeding the maximum amount of fine fixed for the offence.(2)Where the offence is so compounded, -(a)before the institution of the prosecution, the offender, shall not be liable to prosecution for such offence and shall, if in custody, be set at liberty.(b)after the institution of the prosecution, the composition shall amount to acquittal of the offender.
