section 38
Cognizance of offence
The Delhi Entertainments and Betting Tax (Amendment) Act, 2012Tax201248 sections4 chapters
Chapter V PENALTIES AND PROCEDURE
Statutory text
(1) No court shall take cognizance of any offence punishable under this Act or rules made thereunder except on complaint by, or with the previous sanction in writing of, the Commissioner. (2) No court inferior to that of a Metropolitan Magistrate shall try any offence punishable under this Act or rules made thereunder.
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