Section 51(1) in The Himachal Pradesh Value Added Tax Act, 2005
(1)The Commissioner or any other officer not below the rank of Assistant Excise and Taxation Commissioner or Excise and Taxation Officer-Incharge of the district may, either before or after the institution of proceedings for any offence punishable under section 50 or under any rule made under this Act, accept from any person accused of such offence by way of composition of offence a sum of money equal to double the amount of tax which would have been payable on the turnover of sales or purchases to which the said offence relates, whichever is greater.
