Section 13 in The U.P. Advertisements Tax Act, 1981
13. Compounding of offence.
(1)Any offence punishable under this Act may subject to any general or special order of the State Government in this behalf be compounded either- before or after the institution of the prosecution, by the Commission on realisation of such amount of composition fee as he thinks fit not exceeding the maximum amount or 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.
