section 77
Cognizance of offences
The Andhra Pradesh Value Added Sales Tax Act, 2003Tax200387 sections5 chapters
Chapter IV PROCEDURE AND ADMINISTRATION OF TAX
Statutory text
- (1) No Court other than the Court of a Magistrate of the first class shall take cognizance of, or try, an offence under this Act.
- (2) No prosecution for any offence under this Act shall be instituted except with the written consent of the Commissioner of Commercial Taxes.
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