Bare ActsThe Hotel-Receipts Tax Act, 1980

Section 32

Certain offences to be non-cognizable.

Amendment status not verified — confirm the current text below against the official source.

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.

Section 32 – The Hotel-Receipts Tax Act, 1980 | DailyLaw.ai