Section 33 in The Punjab Tax on Lotteries Act, 2005
33. Compounding of offences.
(1)Where any promoter or person has committed an offence under sub-section (1) of Section 29, or Section 31, the Assessing Authority may, on admission by such promoter or 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 and order the promoter or the person to pay such sum of money, as may be specified by the Assessing Authority :Provided that such some of money shall not exceed the amount of penalty specified for that offence under this Act.(2)Furnishing of a cheque or any other instrument towards payment of a sum by any such promoter shall be deemed to be an application for compounding the offence.(3)Where the Assessing Authority 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 to be paid and the due date for the payment;(b)shall be served on the promoter or the person, who committed the offence;(c)shall be final and not subject to any appeal; and(d)may be enforced in the same manner as a decree of a Court is enforced.(4)When the Assessing Authority compounds an offence under this section, the promoter or any person concerned, shall not be liable to prosecution in respect of such offence or to any further penalty under this section and such promoter or person shall not file any appeal against such composition.
