State Act

THE UTTAR PRADESH ADVERTISEMENTS TAX ACT, 1981

This Act was repealed on a date we do not have by the Uttarakhand Goods and Services Tax Act, 2017 (Uttarakhand Act 6 of 2017), s.174(1)(v); it may still apply to matters that began before then.

13. (1) Any offence punishable under this Act may, subject to any general or special order of the State Government in this behalf, be compounded either before or after the institution of the prosecution, by the Commissioner on realization of such amount of composition fee as he thinks fit not exceeding the maximum amount of fine fixed for the offence. (2) Where the offence is so compounded-- (a) before the institution of the prosecution, the offender shall, not be liable to prosecution for such offence and shall, if in custody, be set at liberty ; (b) after the institution of the prosecution, the composition shall amount to acquittal of the offender.