section 28
Cognizance of offence
The Tripura Purchase Tax Act, 1990Tax199045 sections
Statutory text
(1) No court shall take cognizance of any offence under this Act, or under the rules 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 any such offence. (2) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (Act No. 2 of 1974), all offences punishable under this Act shall be cognizable and bailable.
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