Section 31
Punishment for second and subsequent offences.
The Hotel-Receipts Tax Act, 1980
About this Act
An Act to impose a special tax on gross receipts of certain hotels.
If any person convicted of an offence under
sub-section (1) of section 26 or section 27 or section 29 or section 30 is again convicted for an offence
under any of the aforesaid provisions, he shall be punishable for the second and for every subsequent
offence with rigorous imprisonment for a term which shall not be less than six months but which may
extend to seven years and with fine.