INDIA CODE

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Section 20, Hotel-Receipts Tax Act, 1980 [S1R-GCE]

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

In Hotel-Receipts Tax Act, 1980 [A10-T6W]. This text from 15 June 1980. No other text held.

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

Cite: Section 20, Hotel-Receipts Tax Act, 1980 [S1R-GCE]. Machine: S1R-GCE.

20. Cognizance of offences.—(1) No court shall take cognizance of any offence punishable under this Act except upon a complaint in writing made by the Director General or by an officer authorised by it in this behalf. (2) No court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate of the first class shall try any offence punishable under this Act.

Defined terms in this text (1)

Director General: Section 2, Hotel-Receipts Tax Act, 1980 [S1RFTM] (In this Act, unless the context otherwise requires,—): "Director General" means the Director General of Archaeology appointed under section 4

Director General: 30 more definitions.

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