Section 29
Certain offences to be non-cognizable.
About this Act
An Act to provide for the levy of a tax on expenditure incurred in certain hotels or restaurants and for matters connected therewith or incidental thereto.
Notwithstanding anything contained in the Code of
Criminal Procedure, 1973 (2 of 1974), an offence punishable under section 25 or section 26 or section 27
or section 28 shall be deemed to be non-cognizable within the meaning of that Code.