Section 45A(19) in The M.P. Vanijyik Kar Adhiniyam, 1994
(19)[ 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 (12), may opt to pay lump sum amount which shall be fifty per cent of the amount of penalty imposed under the said sub-section. Once the transporter has exercised the option and has paid the lump sum amount, he shall not have any right to challenge the order of penalty in any forum. The balance amount of the penalty shall stand waived.] [Inserted by M.P. Vanijyik Kar (Sanshodhan) Adhiniyam, 2003 (32 of 2003) w.e.f. 30-9-2003.]Explanation. - For the purpose of this section, the expression 'person transporting' or 'the goods transporter' shall include the owner of the vehicle carrying the goods across the check post or barrier, whether an individual, a firm, association, society or company, and the manager, if any, of such owner.