Section 18 in Bihar Taxation on Luxuries in Hotels Act, 1988
18. Offences and Penalties.
(1)If a proprietor, which shall for the purpose of this section, includes an employee, the manager or every person who was incharge or responsible for the management of the hotel at the time of commission of the offence-(a)fails or neglects to maintain accounts and registers, issue bill or cash memos as provided in this Act and rules framed thereunder; or(b)fails or neglects to furnish any information or produce books of account, registers and documents in course of inspection; or(c)fails to submit returns or pay tax and penalty required under sections 6 and 7; or(d)obstructs any authority in the performance of duty under this Act shall be punished with imprisonment of either description for a term which may extend to six months or with fine which may extend to five thousand rupees or with both.(2)(a)No court shall take cognizance of any offence under this Act or the rule made thereunder except with the previous sanction of the Commissioner and(b)No court inferior to that of Judicial Magistrate of the 1st Class shall try any offence under this Act;(3)Notwithstanding anything contained in the Code of Criminal Procedure. 1973 (Act II of 1974). all offences punishable under sub-section (1) shall be cognizable and bailable.
