section 91
(I) No court shall take cognizance of any offence under this Regulation or rules . Cogninaccof
The Daman and Diu Value Added Tax Regulation 2005Tax2005132 of 158 sections available5 chapters
Chapter X AUDIT, INVESTIOATION AND ENFORCmENT
Statutory text
madethereunderexceot with theorevious sanction ofthe Commissioner, and no cdurt inferior Offcaw. -- to that of a ~etropolitan ~agishate shall by any such offen*.
- (2) Notwithstanding anylhing containadin the Code of Criminal Procedure, 197'3, all offences punishable under this Regulation or the ~Ies made thaeunder shall be cognizable and bailable.
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