section 62
Court for prosecution
The Andhra Pradesh Value Added Tax Act, 2005Tax200583 sections10 chapters
Chapter VIII OFFENCES AND PENALTIES
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 the Act.
- (2) No prosecution for any offence under the Act shall be instituted except with the written consent of the Commissioner.
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