Section 25(1) in Orissa Motor Spirit (Taxation on Sales) Act, 1946
(1)The Collector may, either before or after the institution of proceedings under section 26, accept from any person charged with an offence under section 10 or under any rules made under this Act, by way of composition of the offence, a sum of money not exceeding five hundred rupees or a sum equal to double the amount of the tax payable by such person under section 3 in respect of the retail sales made during the period in which he carried on business as a retail dealer without obtaining a certificate of registration, whichever is greater.
