Section 15 in The Punjab Entertainments Tax (Cinematograph Shows) Act, 1954
15. Power to compound offences.
(1)The Commissioner may at any time, accept from any person, who has committed an offence punishable under this Act, or the rules made thereunder by way of composition of such offence, a sum of money not exceeding two hundred and fifty rupees or double the amount of tax involved whichever is greater.(2)On payment of such sum of money as may be determined by the Commissioner under sub-section (1) he shall, where necessary, report to the court that the offence has been compounded and thereafter no further proceedings under this Act, 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.
