Section 23 in Tamil Nadu Motor Vehicles Taxation Act, 1974
23. Procedure in certain cases.
(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.(2)Where an accused person pleads guilty and remits the sum specified by the Court, no further proceedings in respect of the offence shall be taken against him.
