Section 15 in Andhra Pradesh Entertainments Tax Act, 1939
15. Power to compound offences.
- The prescribed authority may accept from any person who has committed or is reasonably suspected of having committed an offence against this Act, by way of composition of such offence(a)where the offence consists of the failure to pay, or the evasion of, any tax payable under this Act, in addition to the tax so payable, a sum of money not exceeding one thousand rupees or double the amount of the tax payable, whichever is greater; and(b)in other cases, a sum of money not exceeding one thousand rupees.
