Compounding of offences

Any officer authorised by the State Government in this behalf may recover from any person who has committed or has reasonably been suspected of having committed an offence against this Act or rules thereunder, by way of composition of such offence—

1. (a) where an offence consists of the failure to pay, or the evasion of, any advertisement tax payable under this Act, in addition to the tax so payable, a sum of money not exceeding five hundred rupees or double the amount of the tax payable, whichever is greater ; and
2. (b) in other cases, a sum of money not exceeding five hundred rupees.