section 30
Cognizance of offences
The 1[Karnataka] Sales Tax Act, 1957Chapter VII Chapter VII
(1) No Court shall take cognizance of any offence punishable under 2[clause (i) of sub-section (1) or] sub-section (2) of section 29 except with the previous sanction of the 1[Joint Commissioner] and no Court inferior to that of a Magistrate of the First Class shall try any such offence. (2) Notwithstanding anything contained in the Code of Criminal Procedure, 1[1973 (Central Act 2 of 1974)] , all offences punishable under sub-section (2) of section 29 shall be cognizable and bailable. 1[(3) No Court shall permit withdrawal of any prosecution proceeding initiated under Section 29 except with the previous sanction of the Commissioner.] 1. Substituted by Act 20 of 1998 w.e.f. 28.5.1998. 2. Inserted by Act 5 of 2002 w.e.f. 1.4.2002. 1. Substituted by Act 15 of 1991 w.e.f. 1.4.1991. 1. Inserted by Act 26 of 2004 w.e.f. 1.8.2004.
2[clause (i) of sub-section (1) or] sub-section
- (2) of section 29 except with the previous sanction of the 1[Joint Commissioner] and no Court inferior to that of a Magistrate of the First Class shall try any such offence.
- (2) Notwithstanding anything contained in the Code of Criminal Procedure, 1[1973 (Central Act 2 of 1974)] , all offences punishable under sub-section
- (2) of section 29 shall be cognizable and bailable. 1[(3) No Court shall permit withdrawal of any prosecution proceeding initiated under Section 29 except with the previous sanction of the Commissioner.]
1 Substituted by Act 20 of 1998 w.e.f. 28.5.1998.
2 Inserted by Act 5 of 2002 w.e.f. 1.4.2002.
1 Substituted by Act 15 of 1991 w.e.f. 1.4.1991.
1 Inserted by Act 26 of 2004 w.e.f. 1.8.2004.
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