Section 18 in The Gujarat Entertainments Tax Act, 1977
18. Compounding of offences.
- Any officer authorised by the State Government in this behalf, by a general or special order in writing, may, cither before or after the institution of proceedings for any offence punishable under this Act or the rules made thereunder, against any person who has committed such offence, recover from him by way of composition of such offence-(a)[ where the offence consists of the failure to pay, or the evasion of, any duty payable under this Act, in addition to tax so payable,- [Clause (a) was substituted for the original by Gujarat 10 of 1989, Section 9(1) (w.r.e.f. 23-12-1988).](i)a sum of money not less than one thousand rupees but not more than two thousand rupees; or(i)double the amount of the tax payable, whichever is greater;](b)in other cases, a sum of money not exceeding [one thousand rupees] [These words were substituted for the words 'two hundred rupees' by Gujarat 10 of 1989, Section 9(2) (w.r.e.f. 23-12-1988).], and on such recovery no proceedings shall be taken or continued against such person in respect of the same offence.
