Section 19 in The Punjab Motor Spirit (Taxation of Sales) Act, 1939
19. Power to compound offences.
(1)The [Deputy Excise and Taxation Commissioner concerned] [Substituted by Punjab Act 13 of 1953, Section 5, for 'Collector'.] may accept from any person who has committed an offence punishable under this Act, by way of composition of such offence, a sum of money not exceeding one thousand rupees or a sum double the amount of the tax payable under section 3 in respect of any sale conducted by such person, whichever is greater.(2)On the payment of such sum of money to the [Deputy Excise and Taxation Commissioner concerned] [Substituted by Punjab Act 13 of 1953, Section 5, for 'Collector'.], the accused person, if in custody, shall be discharged, and no further proceedings shall be taken against such person in respect of such offence.
