section 92
Cognizance of offences
The Arunachal Pradesh Goods Tax Act, 2005Tax2005105 sections
Statutory text
Cognizance of offences
- (1) No court shall take cognizance of any offence under this Act of rules made thereunder except with the previous sanction of the Commissioner, and no court inferior to that of a Judicial Magistrate 1st Class shall try any such offence.
- (2) Notwithstanding anything contained in the Code of Criminal Procedure, 1973(2 of 1973) all offences punishable under this Act or the rules made thereunder shall be cognizable and bailable.
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