Section 33
Institution of proceedings and composition of offences.
The Hotel-Receipts Tax Act, 1980
About this Act
An Act to impose a special tax on gross receipts of certain hotels.
(1) A person shall not be proceeded
against for any offence under section 26 or section 27 or section 28 or section 29 or section 30 for any
offence under the Indian Penal Code (45 of 1860) relating to any matter connected with or arising out of
this Act, except at the instance of the Commissioner.
(2) The Commissioner may, either before or after the institution of proceedings, compound any offence punishable under section 26 or section 27 or section 28 or section 29 or section 30.
(2) The Commissioner may, either before or after the institution of proceedings, compound any offence punishable under section 26 or section 27 or section 28 or section 29 or section 30.