section 84 A
Finality of orders passed under section 78
The West Bengal Finance Act, 2024Tax20245 sections
Statutory text
(1) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, no Court shall entertain any application in respect of the seized articles including conveyance, for which disposal proceeding have been initiated under sub-section (2) of section 78:
Provided that the jurisdiction of the Collector or the empowered officer or the Appellate Authority with regard to the disposal of the same shall be exclusive.
(2) The finality of order in original or appellate order passed under sub-section (2) of section 78 shall not be subject to the results of criminal prosecution.
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