Cognizance of offence.

Tax2005147 sections

Statutory text

(1) No court shall take cognizance of any offence punishable under this Act or any rules made thereunder except with the previous sanction of the commissioner and no court inferior to that of a magistrate of the first class shall try any such offence. (2) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (No. 2 of 1974), all offences punishable under this Act shall be cognizable and bailable. (3) Subject to such conditions as may be prescribed, the commissioner may authorize any person appointed under section 3 to assist him to investigate all offences punishable under this Act. (4) Every person authorised under sub-section (3) shall, in the conduct of such investigation exercise the powers conferred by the Code of Criminal Procedure, 1973 (No. 2 of 1974) upon an officer-in-charge of a police station for the investigation of a cognizable offence.

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