Section 17 in The Goa, Daman and Diu Barge Tax Act, 1973
17. Cognizances of offence, etc.
(1)No Court shall take cognizance of an offence punishable under this Act except upon a complaint in writing made by the Taxation Authority or any officer authorised in this behalf by the Government by general or special order.(2)Any offence punishable under this Act may, either before or after institution of the prosecution, be compounded by the Taxation Authority.
