section 25
Cognizance of offences
The Gujarat Tax on Entry of Specified Goods into Local Areas Act, 2001Tax200131 sections
Statutory text
Cognizance of offences.—
- (1) No court shall take cognizance of any offence punishable under this Act or any rules made thereunder except with the previous sanction of the Commissioner or any officer authorised by him in this behalf.
- (2) No court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate of the first class shall try any offence punishable under this Act.
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