Section 62 in The U.P. Entertainments and Betting Tax Rules, 1981
62. Compounding of offences.
(1)Any person liable for punishment for contravening the provisions of the Act or these rules may, at any time either before or after the institution of the prosecution under Chapter IV of the Act, submit an application to the Commissioner either direct or through the District Magistrate concerned for the compounding of the offence stating clearly the name and place of the entertainment, name and designation of the inspecting officer, date and time of inspection, the irregularity detected and the offence committed.(2)On receipt of an application for the compounding of an offence the Commissioner may, where necessary, call for the records of the case from the officer who has carried out the inspection or from the District Magistrate, as the case may be, and, if satisfied, he may issue an order compounding the offence, subject to realisation of such composition fee, as may be specified under Section 33 of the Act.(3)A copy of the order of the Commissioner for compounding an offence shall be sent by him to the District Magistrate concerned who shall realise the composition fee and, in case where a prosecution has already been filed, inform the Court concerned that the offence has been compounded and the composition fee has been realised and deposited into Government account. A copy of the Commissioner's order shall also be supplied to the Court.(4)The composition fee shall be deposited into the Government account under the same head of account and in the same manner as the entertainment tax or the betting tax, as the case may be, is deposited. The treasury challan number and the date of deposit shall be communicated by the District Magistrate to the Commissioner.(5)The offence shall stand compounded only after the composition fee has been deposited into the Government account.
