Section 15 in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
15. Compounding of offences.
(1)Subject to such conditions as may be prescribed, the Collector may, either before or after the institution of proceedings for an offence under this Act, permit any person charged with the offence to compound the offence on payment of such sum, not exceeding double the amount of tax to which the offence relates, as the Collector may determine.(2)On payment of such sum as may be determined by the Collector under subsection (1), no further proceedings shall be taken against the person in respect of the same offence.
