Section 21 in The Gujarat Mineral Rights Tax Act, 1985
21. Compounding of offences.
(1)The Taxation Officer may, either before or after the institution of proceedings for any offence punishable under Section 20, accept from any person charged with such offence by way of composition of the offence, where the offence charged consists of the evasion of payment of tax, a sum of money not exceeding double the amount of the tax recoverable, in addition to the amount of tax so recoverable; and in any other case, a sum of money not exceeding five hundred rupees.(2)On the payment of such sum as may be determined by the Taxation Officer under sub-section (1), if any criminal proceeding have been instituted against such person in respect of the offence, the composition shall be deemed to amount to an acquittal, and no further proceedings shall be taken against such person in respect of the same offence.
