Section 17, Hotel-Receipts Tax Act, 1980 [S1R-G94]

As at 7 September 2026. In force from 15 June 1980.

In Hotel-Receipts Tax Act, 1980 [A10-T6W]. This text from 6 January 1991, by Act 94 of 1991 [A11-0PP]. Other texts (1): from 15 June 1980 to 5 January 1991.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 17, Hotel-Receipts Tax Act, 1980 [S1R-G94]. Machine: S1R-G94.

17. Penalty for contravention.—(1) Whoever contravenes the provisions of section 4 or section 5 shall be punishable with fine which may extend to five lakh rupees, and in the case of a continuing contravention, with an additional fine which may extend to one lakh rupees for every day during which the contravention continues after conviction for the first such contravention. (2) Whoever contravenes any other provision of this Act or the rules made thereunder, for which no penalty is elsewhere provided, shall be punishable with fine which may extend to five thousand rupees.

Defined terms in this text (0)

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Made under this section, or naming it (0)

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Cited by (1)

Section 2, Hotel-Receipts Tax Act (Amendment) Act, 1991 [S1W-HEB], 6 January 1991, Band A. "section 17 of the Hotel-Receipts Tax Act, 1980 (54 of 1980)".

Not held (0)

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