Section 9(1) in The Goa Entertainment Tax Act, 1964
(1)Subject to such conditions as may be prescribed, the Commissioner may accept from any person alleged to have committed an offence under sub-section (1) of section 8H or under any rules made under this Act, either before or after the commencement of any proceeding against such person in respect of such offence, by way of composition for such offence, a sum not exceeding five thousand rupees or where the offence alleged to have been committed is under clause (a) or clause (c) of sub-section (5) of section 8H, a sum not exceeding double the amount of the tax, which would have been payable by such person had he complied with the provisions of this Act.
