Fine paid for violation of traffic rules

My client is in logistics business and so he has many trucks.. The trucks are running in different parts of the country and so there is a lot of traffic violations because of which the client is paying around rupees 3 lakhs as fine for violation of road rules and traffic rules in 13-14. As we all know find penalties are disallowed expenses under income tax act so my question is dil this expense be also disallowed under any section of the Income tax act