LawgistThe Central Sales Tax Act
11Cognizance of offences
(1) No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the Government within the local limits of whose jurisdiction the offence has been committed or of such officer of that Government as it may, by general or special order, specify in this behalf; and no court inferior to that of a presidency magistrate or a magistrate of the first class shall try and such offence.
(2) All offences punishable under this Act shall be cognizable and bailable.
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All sections
- 1 Short title, extent and commencement
- 2 Definitions
- 3 When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce
- 4 When is a sale or purchase of goods said to take place outside a State
- 5 When is a sale or purchase of goods said to take place in the course of import or export
- 6 Liability to tax on inter-State sales
- 6A Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale
- 7 Registration of dealers
- 8 Rates of tax on sales in the course of inter-State trade or commerce
- 8A Determination of turnover
- 9 Levy and collection of tax and penalties
- 9A Collection of tax to be only by registered dealers
- 9B Rounding off of tax, etc
- 10 Penalties
- 10A Imposition of penalty in lieu of prosecution
- 11 Cognizance of offences
- 12 Indemnity
- 13 Power to make rules
- 14 [Omitted.]
- 15 [Omitted.]
- 16 Definitions
- 17 Company in liquidation
- 18 Liability of directors of private company in liquidation
- 18A Appeals to highest appellate authority of State
- 19 Central Sales Tax Appellate Authority
- 19A Vacancies, etc., not to invalidate proceedings
- 20 Appeals
- 21 Procedure on receipt of application
- 22 Poweres of the Authority
- 23 Procedure of Authority
- 24 Authority for Advance Ruilings to function as Authority under this Act
- 25 Transfer of pending proceedings
- 26 Applicability of order passed
