section 44
Cognizance of offences.
The Nagaland Sales Tax Act, 1967Tax196763 sections
Statutory text
(1) No Court shall take cognizance of any offence under this Act or under the rule made thereunder except with the previous sanction of the Commissioner, and no Court inferior to that of a Magistrate of the first class shall try such offence. (2) All offences punishable under this Act shall be cognizable and bailable.
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