Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 13(2)] [Section 13] [Entire Act] State of Uttar Pradesh - Subsection Section 13(2)(a) in The U.P. Advertisements Tax Act, 1981 (a)before the institution of the prosecution the offender shall not be liable to prosecution for such offence and shall if, in custody, be set at liberty.