Section 10A(1) in The Assam Amusements and Betting Tax Act, 1939
(1)Subject to such conditions as may be prescribed, an officer authorised by the State Government in this behalf may, either before or after institution of criminal proceeding accept from the person charged with an offence under this Chapter or the rule made thereunder, by way of composition of the offence, a sum not exceeding one thousand rupees or in the case of contravention of the provisions of Section 4 of the Act double the amount of tax which would have been payable had these provisions have complied with, whichever is greater.
