Section 32 in Kerala Tax on Paper Lotteries Act, 2005
32. Compounding of offences.
- (X) Where any promoter or other person has committed an offence under sub-section (1) of Section 26 or section 29, the Assistant Commissioner may on admission by such promoter or the person in writing and upon his option to compound at any time prior to the commencement of the Court proceedings relating thereto compound such offence by accepting money from such promoter or such person such sum of money equal to the amount of fine prescribed for the offence in addition to any tax and interest due thereon.(2)Furnishing of a demand draft towards payment of a sum by any such promoter or person shall be deemed to be an application for compounding the offence.(3)Where the Assistant Commissioner compounds an offence under this section, the order referred to in sub-section (1)-(a)shall be in writing and specify the offence committed, the sum of money paid and the date of payment;(b)shall be served on the promoter or person who committed the offence;(c)shall be final and not subject to any appeal or revision.(4)When the Assistant Commissioner compounds an offence under this section, the promoter or other person concerned shall not be liable to prosecution in respect of such offence under this section.
