(17)Subject to such restrictions and conditions and in such manner as may be prescribed, a transporter, on whom a penalty has been imposed under sub-section (8), may opt to pay in lieu of penalty a lump sum amount, which shall be [three times] [Substituted by M.P. Act No. 14 of 2008.] the amount of tax referred to in sub section (8) and once the transporter has exercised the option he shall not have any right to challenge the order of penalty in any forum.Explanation :- For the purposes of this section-(i)"vehicle or carrier" means any means of transportation to carry goods from one place to another place; and(ii)"goods in movement" means,-(a)the goods which are in the possession or control of a transporting agency or person or other such bailee;(b)the goods which are being carried in a vehicle or carrier belonging to the owner of such goods; and(c)the goods which are being carried by a person.]
