Jharkhand Taxation on Luxuries in Hotels Act, 2011State Act of Jharkhand · Act 21 of 2011
(1) The prescribed authority may either before or after the institution of proceedings under section 25, accept from a proprietor charged with an offence under the said section or under any rules made under this Act , by way of composition of the offence, a sum not exceeding two thousand rupees.
(2) On payment of such sum as may be determined by the prescribed authority under sub-section (1), no further proceeding shall be taken against the proprietor in respect of the same offence.
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