section 30
Cognizance of offence
The Nagaland Purchase Tax Act, 1993Tax199356 sections
Statutory text
(1) No court shall take cognizance of any offence under this Act, or under the rules made there under except with the previous sanction of the 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 Codes of criminal Procedure, 1989 (Act V of 1989), all offenses punishable under this Act shall be cognizable.
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