section 91
Compounding of offences
The Delhi Value Added Tax, 2004Tax2004108 sections1 chapters
Statutory text
91 Cognizance of offences |Rule: Nil Form: Nil No court shall take cognizance of any offence under this Act or 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. Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974) all offences punishable under this Act or the rules made thereunder shall be cognizable and bailable.
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