Imposition of penalty.

1[80-A. Imposition of penalty. - If any violation of any of the provisions of this Act, except sections 61, 61-A, 62, 65 and 68 of this Act or the rules made thereunder, is brought to the notice of the [Assistant Excise and Taxation Commissioner in-charge of the district]2, he may, in lieu of criminal proceedings against the offender, pass an order, imposing a penalty, not exceeding the maximum amount of fine as provided for such an offence in the relevant provisions of this Act and also confiscate the liquor and other connected or related goods after giving him a reasonable opportunity of being heard. On payment of such penalty, the offender, if in custody or on bail, shall be discharged and no further criminal proceedings shall be taken against him in respect of such offence.]

¹ Added vide Punjab Act 10 of 2003.

² Substituted for the words "Deputy Excise and Taxation Commissioner in- charge of the Division" by Punjab Act No. 10 of 2004.