Section 17

Opportunity of being heard.

The Hotel-Receipts Tax Act, 1980

  • Act 54 of 1980
  • Ministry of Finance
  • Department of Revenue
About this Act

An Act to impose a special tax on gross receipts of certain hotels.

All sections
    No order imposing penalty under section 15 or section 16 shall be made unless the assessee has been heard, or has been given a reasonable opportunity of being heard.

Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights

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