Section 17(1) in The Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958
(1), The Tax Officer may, either before or after the institution of proceedings for any offence punishable under Section 15, accept from any person charged with such offence, by way of composition of the offence, were the offence charged consists of the evasion of the tax, a sum of money not exceeding double the amount of the tax recoverable, in addition to the amount of tax so recoverable; and in other cases, a sum of money not exceeding two hundred and fifty rupees.
