section 93
Cognizance of offences
The Maharashtra Sales Tax Act, 1979Tax1979106 sections6 chapters
Chapter VIII OFFENCES AND PENALTIES
Statutory text
Cognizance of offences.
93.
- (1) No Court shall take cognizance of any offence punishable under section 88, 90 or 91 or under any rules made under this Act and no police officer shall investigate any such offence, except with the previous sanction of the Commissioner.
- (2) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, all offences punishable under this Act or rules made thereunder shall be cognizable and bailable.
- (3) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, it shall be lawful for a Metropolitan Magistrate or Magistrate of the First Class to pass on any person convicted of an offence under section 88, 90 or 91 a sentence of fine as provided in the relevant section, in excess of his powers under section 29 of the said Code.
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