Section 62(1) in The U.P. Entertainments and Betting Tax Rules, 1981
(1)Any person liable for punishment for contravening the provisions of the Act or these rules may, at any time either before or after the institution of the prosecution under Chapter IV of the Act, submit an application to the Commissioner either direct or through the District Magistrate concerned for the compounding of the offence stating clearly the name and place of the entertainment, name and designation of the inspecting officer, date and time of inspection, the irregularity detected and the offence committed.
