Section 32
Certain offences to be non-cognizable.
The Hotel-Receipts Tax Act, 1980
About this Act
An Act to impose a special tax on gross receipts of certain hotels.
Notwithstanding anything contained in the Code of
Criminal Procedure, 1973 (2 of 1974), an offence punishable under section 26 or section 27 or section 29
or section 30 shall be deemed to be non-cognizable within the meaning of that Code.