section 63
Cognizance of offences, etc
The Puducherry Value Added Tax Act, 2007Tax200782 sections10 chapters
Chapter VIII OFFENCES AND PENALTIES
Statutory text
- (1) No court shall take cognizance of any offence under this Act or rules made thereunder 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 the rules made thereunder shall be cognizable and bailable.
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