section 134
Commissioner.
The Manipur Goods and Services Tax Act, 2017Tax2017109 sections21 chapters
Chapter XIX OFFENCES AND PENALTIES
Statutory text
No court shall take cognit.a,nce of any offence pmtishable under this Act or the rules made thereunder except with the previous . sanction of the Conunissiotier, attd no court inferior to that of aMagisttate,of the First Class, shall try,anysuch offence.
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