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

Section 32: Certain offences to be non-cognizable.
    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.
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