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Home›State Acts›Gujarat Carriage of Goods Taxation Act, 1962›section 16

section 16

Cognizance of offences

The Gujarat Carriage of Goods Taxation Act, 1962
Tax196220 sections
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Statutory text

Cognizance of offences No court shall take cognizance of any offence punishable under this Act, except on a complaint in writing made by the Taxation Officer or by any officer authorized in this behalf by the State Government, and no court inferior to that of a Magistrate of the second class shall try any such offence.

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← section 15section 17 →

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Contents

20 matching sections

  1. 1Short title extent and commencement
  2. 2Definitions
  3. 3Levy of tax on carriage of goods
  4. 4Submission of returns
  5. 5Issue of notice
  6. 6Assessment of tax
  7. 7Payment of tax
  8. 8Penalty for non-payment of tax
  9. 9Tax to be charged on goods carried in goods vehicle of operator
  10. 10Provided that in the case of a fleet owner the tax shall be paid by him in such manner as may be prescribed.
  11. 11Appeals
  12. 12Power of revision
  13. 13Provided further that no order shall be passed under this section which adversely affects any person unless such person has been given a reasonable opportunity of being heard.
  14. 14Power of entry and inspection
  15. 15Offences and penalties
  16. 16Cognizance of offences
  17. 17Composition of offences
  18. 18Protection of action taken in good faith
  19. 19Power to make rules
  20. 20Repeal and saving
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