(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 ;
26 [The Uttar Pradesh Advertisements Tax Act 1981] [Section 14-20]
(b) after the institution of the prosecution, the composition shall amount to acquittal of the offender.
Recovery of tax
14. Any sum the on account of tax shall, without prejudice to any other mode of recovery available to the State Government under any other law for the time being in force, be recoverable as arrears, of land revenue.
Bar of certain proceedings
15. No action shall lie against the State Government or any of its officers or servants for any act done or purporting to be done in good faith under this Act or the rules made thereunder.
Delegation 16. (1) The State Government may, by notification, delegate all or any of its power under this Act except the powers referred to in clause (c) of section 2, section 3, and section 20, to any section or authority subordinate to it and may in the like manner withdraw any power so delegated.
(2) The exercise or any powers delegated under sub-section (1) shall, be subject to such restrictions, limitations or conditions as may be laid down by the State Government from time to time.
Power of commissioner to issue directions
17. The Commissioner shall have the power to issue directions from time to time not inconsistent with the provisions of this Act or the rules made thereunder to the proprietors of cinemas for carrying out the purposes of this Act.
Payments of the amount of tax to local bodies
18. At the beginning of each financial year, after due appropriation has been made by law, the State Government shall withdraw from and out of the Consolidated Fund of the State an amount equivalent to the sum received by it on account of the tax in the preceding financial year after deduction charges, and transfer it to the local bodies in such manner and in such proportion as may be prescribed.
Explanation--- For the purposes of this section, the expression local body means a Municipal Board, Nagar Mahapalika, notified area committee or town area committee or Zila Parishad.
Exemption from tax under other enactments
19. No tax, cess, duty or other levy on advertisements exhibited on screen inside a cinema under any other Uttar Pradesh Act shall be payable where a tax is payable under this Act.
Power to make rules
20. The State Government may, by notification, make rules for carrying out the purposes of this Act.