section 35B
Cognizance of offences
The Himachal Pradesh General Sales Tax Act, 1968Tax196853 of 61 sections available
Statutory text
B. Cognizance of offences .-
- (1) No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with previous sanction of the Government or of such officer as may be authorized by a notification published in Official Gazette and no court inferior to that of a Magfstrate of the first class shall try any such offence.
- (2) All offences punishable under sub-section (1) of section 35 of this Act shall be cognizable and bailable.
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