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Hotel-Receipts Tax Act,1980

Act No : 54

Section : Certain offences to be non-cognizable.

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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