Section 17(1) in Bihar Entertainments Tax Act, 1948
(1)The prescribed authority may either before or after institution of proceeding under Section 16 accept from any person who has committed or is reasonably suspected of having committed an offence under sub-section (1) or sub-section (2) of the said section, by way of composition of such offence-(a)where the offence consists of the failure to pay, or the evasion of any tax payable under this Act, a sum of money not exceeding double the amount of the tax so payable; and(b)in other cases, a sum of money not exceeding one thousand rupees.
