section 12
Cognizance of offences
The Karnataka Special Tax on Entry of Certain Goods Act, 2004Tax200415 sections5 chapters
Chapter IV OFFENCES AND PENALTIES
Statutory text
(1) No Court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate First Class shall try any offence punishable under this Act. (2) No Court shall take cognizance of any offence punishable under Section 11 except upon a complaint in writing by such authority as may be notified by the Government from time to time.
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