Section 25(2) in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962
(2)On the payment of such sum as may be determined by the Taxation Officer under sub-section (1), if any criminal proceedings have been instituted against such person in respect of the offence, the composition shall be deemed to amount to an acquittal, and no further proceedings shall be taken against such person in respect of the same offence.
