Section 23(1) in Tamil Nadu Motor Vehicles Taxation Act, 1974
(1)A Court taking cognizance of an offence punishable -(i)under sub-section (1) of section 14, or(ii)under sub-section (3) of that section, in so far as it relates to failure to stop a motor vehicle when required to do so by any officer mentioned therein, or(iii)under section 15, may state upon the summons to be served on the accused person that he -(a)may appear by advocate and not in person, or(b)may, by a specified date prior to the hearing of the charge, plead guilty to the charge by registered letter and remit to the Court such sum not exceeding fifty rupees and in the case of an offence punishable under section 15 also, such sum on account of the tax and penalty due from him, as the Court may specify.
