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Section 17

The Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958State Act of Gujarat · Act 67 of 1958

(1) The Tax Officer may, either before or after the institution of proceedings for any offence punishable under section 15, accept from any person charged with such offence by way of composition of the offence, where the offence charged consists of the evasion of the 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 other cases, a sum of money not exceeding two hundred and fifty rupees.

(2) On payment of such sum as may be determined by the Tax Officer, under sub-section (1), no further proceedings shall be taken against the accused person in respect of the same offence.

18. All officers acting under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.

Where this provision sits

ActThe Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958
Section17
JurisdictionState of Gujarat
StatusIn force as published by the source

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