Section 19(b) in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939
(b)[ A Magistrate, while trying a person accused of an offence under the Act may allow the Deputy Excise and Taxation Commissioner to compound the case and the accept the amount fixed as compensation fee even after the prosecution has started] [Substituted by Punjab Government Notification No. GSR 29/P.A1/39/S.24 (Amd.(3)69, dated 12.3.1969.].
