Section 30
Institution of proceedings and composition of offences.
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.
(1) A person shall not be proceeded
against for any offence under section 25 or section 26 or section 27 or section 28, except with the
previous sanction of the 1
[Chief Commissioner or Commissioner:]
Provided that no such sanction shall be required where the complainant before the court is a Commissioner (Appeals).
(2) The 1 [Chief Commissioner or Commissioner] may, either before or after the institution of proceedings, compound any offence punishable under section 25 or section 26 or section 27 or section 28.
Provided that no such sanction shall be required where the complainant before the court is a Commissioner (Appeals).
(2) The 1 [Chief Commissioner or Commissioner] may, either before or after the institution of proceedings, compound any offence punishable under section 25 or section 26 or section 27 or section 28.
Notes
1. Subs. by Act 26 of 1988, s. 72, for "Commissioner" (w.e.f. 1-4-1988).