The Hotel-Receipts Tax Act, 1980
Section 33. Institution of proceedings and composition of offences.
(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.
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