Section 21(1) in The Gujarat Mineral Rights Tax Act, 1985
(1)The Taxation Officer may, either before or after the institution of proceedings for any offence punishable under Section 20, accept from any person charged with such offence by way of composition of the offence, where the offence charged consists of the evasion of payment of tax, a sum of money not exceeding double the amount of the tax recoverable, in addition to the amount of tax so recoverable; and in any other case, a sum of money not exceeding five hundred rupees.
