Section 52 – Delhi Sales Tax, 1975

Delhi Sales Tax, 1975

52. Cognizance of offences

(1) No court shall take cognizance of any offence under this Act or rule 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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Delhi Sales Tax, 1975

Indian Laws – Bare Acts


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