Section 19 in The Jammu and Kashmir Passengers Taxation Act, 1963
19. Power to compound offences.
(1)The [Assessing authority] [Substituted by Act XIX of 1981 Section 28] may, at any time, accept from any person, who has committed an offence under section 10, by way of money not exceeding one thousand rupees or double the amount of the tax involved, whichever is greater.(2)On payment of such sum of money as may be determined under sub-section (i), the [Assessing authority] [Substituted by Act XIX of 1981 Section 28] shall, where necessary, report to the court that the offence has been compounded and thereafter no further proceeding under section 18 shall be taken against the offender in respect of the same offence and the said court shall discharge or acquit the accused. as the case may be
