The Kerala Building Tax Act, 1975 (No.7 of 1975)State Act of Kerala · Act 7 of 1975
(1) A person shall not be proceeded agamst for an offence under sectwn 21 or sect1on 23 except at the mstance of such officer as may be authonsed by the Govern ment in thrs behalf.
(2) Before mstrtuting proceedmgs agamst any person under sub-sectwn (1), the officer authonsed' under that sub sectron shall call upon such person to show cause why proceed mgs should not be mst1tuted agamst hrm
(3) The officer authorised under sub-sectwn (1) may, erther before or after the mstltutwn of proceedings, compound any n such offence other than an offence under sectron 23
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