Section 27(1) in The Maharashtra Agricultural Income-Tax Rules, 1962
(1)The Commissioner may accept from any person, whether before or after the institution of proceedings against such person for an offence punishable under section 58 or section 59 payment of a sum of money not exceeding the amount of the tax payable by him, or if no tax is payable, a sum not exceeding 2,000 rupees by way of composition of such offence.
