Section 621(1) in The Calcutta Municipal Corporation Act, 1980
(1)The Municipal Commissioner or any person authorised by him by general or special order in this behalf may, either before or after the institution of any proceedings, compound any offence punishable by or under this Act :Provided that no offence, which is committed by failure to comply with any notice, order or requisition issued by or on behalf of the Corporation or of any of the municipal authorities referred to in section 3, shall be compounded unless such notice, order or requisition has been complied with in so far as such compliance is possible.