section 30
Power to compound offences
The Bombay Sales of Motor Spirit Taxation Act, 1958Tax195841 sections8 chapters
Chapter VII OFFENCES, PENALTIES AND PROCEDURE
Statutory text
- (1) The Collector may accept from any person who has committed an offence punishable under this Act or the rules made thereunder by way of composition of such offence, such sum of money as the Collector may fix, which shall not exceed—
- (i) a sum equal to double the amount of the tax payable under section 5 in respect of any sales conducted [or purchases made] by such person ; or
- (ii) two thousand rupees whichever is greater.
- (2) On the payment of such sum of money to
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