section 16
Compounding of offences
The Tamil Nadu Tax on Luxuries in Hotels and Lodging Houses Act, 1981Tax198125 sections
Statutory text
- (1) Subject to such conditions as may be prescribed, the assessing authority may, either before or after the institution of proceedings for an offence under this Act, accept from any person, who has committed or is suspected of having committed the offence, to compound the offence by payment of such sum not exceeding double the amount of tax to which the offence relates as the assessing authority may determine.
- (2) On payment of such sum as may be determined by the assessing authority under sub-section (1), no further proceedings shall be taken against the person in respect of the same offence.
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