Section 19 in The Bombay Motor Vehicles Tax Rules, 1959
19. [ Composition of offences. [Substituted by G.N. of 26.3.1980.]
(1)Where proceedings have been instituted against any person for an offence punishable under clause (a) of sub-section (1) of Section 16, the Taxation Authority in whose jurisdiction the offence has been committed may inform such person in writing that he may compound the alleged offence by paying within three months from the date of institution of such proceedings, the amount of tax and interest, if any due, along with the sum of money by way of composition of such offence computed in accordance with sub-rule (2).(2)The sum of money payable by way of composition of an offence punishable under clause (a) of sub-section (1) of Section 16 shall be equal to one-twelfth of the annual rate of tax plus 20 per cent thereof :Provided that where the person by whom such sum is payable has previously been convicted of such offence or has paid any sum by way of composition of such offence and two years have not elapsed since such conviction or payment, as the case may be, then, the sum payable by him shall be equal to two-twelfths of the annual rate of tax plus 15 per cent thereof.](3)The amount of penalty recoverable by way of composition of an offence under clause (a) of sub-section (1) of Section 16 shall, for each month or part of the month [during] [Substituted by G.N. of 1.3.1973.] which the tax due has not been paid be -(a)[calculated at 4 per cent of the amount of tax in default] [Substituted by G.N. of 1.3.1973.] the annual rate in respect of the said motor vehicle if the offence is reported voluntarily by or on behalf of the defaulter.(b)[calculated at 8 per cent of the amount of tax in default] [Substituted by G.N. of 1.3.1973.] calculated at the annual rate in respect of that motor vehicle if the offence is not reported voluntarily by or on behalf of the defaulter :Provided that the amount of penalty shall in no case exceed -(i)twice the amount of tax [in default] [Substituted by G.N. of 1.3.1973.] in respect of the said motor vehicle where the defaulter has previously been convicted of an offence under clause (a) of sub-section (1) of Section 16 or has paid any amount by way of composition in accordance with Section 18 or under any law corresponding thereto in force in any part of the State for a similar offence committed within a period of two years immediately preceding the date of the alleged offence, and(ii)the amount of [tax in default] [Added, G.N. of 1.3.1973.] in respect of such motor vehicle in other cases.[Explanation. - For the purposes of this rule, the amount of tax in default shall be the amount of tax leviable, and not the amount actually due as a result of short payment.] [Added, G.N. of 1.3.1973.](3)[ If on an application made to the Director of Transport by the owner or the person in possession or control of the motor vehicle, the [Transport Commissioner] [Inserted by G.N. of 28.12.1971.] is satisfied, that, -(i)such person for reasons beyond his control could not remit the tax due within the period prescribed; or(ii)the penalty' payable is disproportionate to the amount of tax due; or(iii)the remittance of tax is short of the amount of tax due;he may, for reasons to be recorded in writing, order the reduction or waiver of the penalty calculated under sub-rule (2) to such extent, as may be specified, in the order.]
