State Act

37

Section 37. Compounding of offence

THE DELHI ENTERTAINMENTS AND BETTING TAX ACT, 1996

Act no. 8 of 19971997Repealed 1 July 2017Delhi (State Act)

This Act was repealed on 1 July 2017 by the Delhi Goods and Services Tax Act, 2017 (Delhi Act 3 of 2017), s.174(1)(ii); it may still apply to matters that began before then.

37. Compounding of offence (1) Any offence punishable under this Act may be compounded by the Commissioner, either before or after the institution of the prosecution in relation of such amount of composition fees, as he thinks fit, but not exceeding the maximum amount of fine fixed for the offence. (2) The proceedings instituted in the court shall abate if the offence has been compounded under sub-section (1).