Section 61(1) in Telangana Value Added Tax Act, 2005
(1)The authority prescribed may accept, from any dealer who has committed an offence under the Act by way of composition of such offence,-(a)where the offence consists of the evasion of tax, in addition to such tax, a sum of money equal to the amount of tax subject to a minimum of Rs.3,000 (Rupees three thousand only), and(b)in other cases a sum of money not exceeding Rs.3,000 (Rupees three thousand only).
