section 52
Cognizance of offences.
The Delhi Sales Tax Act, 1975Tax197575 sections10 chapters
Chapter IX 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, and no court inferior to that of a Metropolitan Magistrate shall try any such offence.
- (2) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), all offences punishable under this Act or rules made thereunder shall be cognizable and bailable.
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