section 14
Offences by whom triable
The Delhi Sales Tax on Works Contracts Act, 1999Tax199919 sections7 chapters
Chapter IV Chapter IV
Statutory text
Offences by whom triable.--(1) No court shall take cognizance of any offence under this Act, or under the rules made thereunder, except with the previous sanction of the Commissioner, and no court inferior to that of a Metropolitan Magistrate shall try any such offence.
- (2) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), all offences punishable under this Act shall be cognizable and bailable.
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