Section 53(5) in Rules under the United Provinces Excise Act, 1910
(5)Under Section 74 of the Excise Act - Collectors, Assistant and Deputy Collectors appointed as District Excise Officers, the Excise Commissioner and Assistant Excise Commissioners are empowered to accept compensation in lieu of the cancellation or suspension of a licence, permit or pass under clause (a) or clause (b) of sub-section (1) of Section 34, or to compound an offence punishable under Section 64 or Section 68, or to release property seized as liable to confiscation under the Act on payment of the value thereof.
