Section 17:
Opportunity of being heard.
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.
54/1980 - The Hotel-Receipts Tax Act, 1980 ▶
Act Number: 54
Act Name: The Hotel-Receipts Tax Act, 1980
Year: 1980
Enactment Date: 1980-12-09
Long Title: An Act to impose a special tax on gross receipts of certain hotels.
Ministry: Ministry of Finance
Department: Department of Revenue