Section 46(1) in The Maharashtra Tax on Luxuries Act, 1987
(1)The Commissioner may, either before or after the institution of proceedings for any offence punishable under section 42 or under any rules made under this Act, accept from any person charged with such offence by way of composition of the offence a sum not exceeding two thousand rupees or where the offence charged is under sub-sections (1), (2), (3), (4) or clause (a), (b), (c), (d), (g), or (h) of sub-section (5) of section 42, a sum not exceeding double the amount of tax which would have been payable on the receipt or turnover of receipts to which the said offence relates, whichever is greater.
