Section 78(1) in The Maharashtra Value Added Tax Act, 2002
(1)The Commissioner may, either before or after the institution of proceedings for any offence punishable under section 74 or under any rules made under this Act, after affording the person concerned an opportunity of being heard, accept from any person charged under [sub-section (4)] [These words brackets and figures were substituted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 44.] or under any rule, a sum not exceeding two thousand rupees and in any other case a sum not exceeding double the amount of tax which would have been payable on the sale, purchase or turnover to which the offence relates, by way of composition of the offence
