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State of Kerala - Section

Section 24 in Kerala Building Tax Act, 1975

24. Prosecutions.

(1)A person shall not be proceeded against for an offence under section 21 or section 23 except at the instance of such officer as may be authorized by the Government in this behalf.
(2)Before instituting proceedings against any person under sub-section (1), the officer authorize under that sub-section shall call upon such person to show cause why proceedings should not be instituted against him.
(3)The officer authorised under sub-section (1) may, either before or after the institution of proceedings, compound any such offence other than an offence under section 23.