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 17B] [Entire Act] State of Kerala - Subsection Section 17B(2) in The Kerala Tax on Luxuries Acts, 1976 (2)On payment of such amount under sub - section (1), no further penal or prosecution proceedings shall be taken against such person or proprietor in respect of that offence.