LawgistThe Delhi Sales Tax Act
52Cognizance of offences
(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.
Download our fully-offline, High speed android app.- Click here
OFFENCES AND PENALTIES
- 50 Offences
- 51 Offences by companies
- 52 Cognizance of offences
- 53 Investigation of offences
- 54 Composition of offences
- 55 Imposition of Penalty
- 56 Penalty for concealment of sales or furnishing inaccurate particulars or making false representations
- 57 Penalty for contravening provisions regarding collection of tax by dealers
