Amendment status not verified — confirm the current text below against the official source.
(1) Subject to such conditions as may be prescribed, an offence punishable under this Act may be compounded either before or after the institution of the prosecution, by the Taxation Officer or any other officer empowered by the State Government in this behalf by notification, on realization of an amount equivalent to fifty per cent of the maximum fine provided for such offence under this Act. 206 [The Uttar Pradesh Motor Vehicles Taxation Act, 1997] [Section 25-28] (2) When an offence is so compounded— (i) before the institution of the prosecution, the offender shall not be liable to prosecution for such offence; (ii) after the institution of the prosecution, the compounding shall amount to acquittal of the offender and no further proceedings shall be taken against the person of the same offence. Cognizance of offences