Section 37(2) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(2)[ Notwithstanding anything contained in sub-Section (1), on an application by a person admitting the offence committed by him under sub-Sections (6), (9) & (12) of Section 31, the officer authorised under sub-section (4) of Section 31 or incharge of a check-post, as the case may be, may accept composition money from such person in lieu of penalty or prosecution, which shall, -(i)in case of offence committed by him under sub-section (6) of Section 31, be equal to the amount of four times of the tax leviable on the goods, involved or twenty five percent of the value of such goods, whichever is less;(ii)in case of offence committed by him under sub-section (9) of Section 31, be equal to the amount of fifteen percent of the value of the goods;(iii)in case of offence committed under sub-section (12) of Section 31, be equal to the amount of twenty five percent of the value of the goods;
