Bihar Value Added Tax Act : Cognizance of offences. Indian Bare Acts :

Bihar Value Added Tax Act,2005

Act No : 27

Section : Cognizance of offences.

82. Cognizance of offences.-(1) Save as provided in section 81, the punishments inflicted under the said section shall be without prejudice to any penalty which may be imposed under the provisions of this Act.(2) No court shall take cognizance of any offence under this Act except with the previous sanction of the Commissioner or any officer specially empowered in this behalf and no court inferior to that of a Magistrate of the first class shall try any such offence.(3) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), all offences punishable under section 81 shall be cognizable and bailable.