section 80
Cognizance of offences
The Karnataka Value Added Tax Act, 2003Tax200390 sections8 chapters
Chapter VIII Chapter VIII
Statutory text
Cognizance of offences.-
- (1) No Court shall take cognizance of any offence punishable under Sections 79 except with the previous sanction of the 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, 1973 (Central Act 2 of 1974), all offences punishable under Sections 79 shall be cognizable and bailable.
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