Section 18 in The Maharashtra Motor Vehicles Tax Act, 1958
18. Compounding of offences.
(1)The prescribed officer may [* * *] [The words 'either before or' were deleted by Maharashtra 22 of 1979, Section 16(a).] after the institution of proceedings for any offence punishable under clause (a) of sub-section (1) of section 16, accept from any person charged with such offence by way of composition thereof such sum of money as may be prescribed, provided that the sum is paid within the prescribed time.(2)On payment by such person of such sum together with the amount of [Tax and interest] [These words were substituted for the word 'tax' by Maharashtra 22 of 1979, Section 16(b).] (if any), due, such person, if in custody, shall be set a liberty, and if any proceedings in any Criminal Court have been instituted against such person in respect of the offence the composition shall be deemed to amount to an acquittal, and no further criminal proceedings shall be taken against such person in respect of such offence.
