Section 14C(1) in The Gujarat Value Added Tax Act, 2003
(1)The Commissioner may, in such circumstances and subject to such conditions as may be prescribed, permit a dealer referred to in sub-clause (h) of clause (10) of section 2, to pay at his option in lieu of amount of tax leviable from him under this Act, a lump sum tax by way of composition at the rate as may be fixed by the State Government [by notification in the Official Gazette.]
