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State of Tripura - Section

Section 78 in Tripura Value Added Tax Act, 2004

78. Cognizance of offences.

(1)Notwithstanding anything contained in the Code of Criminal Procedure, 1973, all offences punishable under this Act or rules made thereunder shall be cognizable and bailable.
(2)Notwithstanding anything contained in the Code of Criminal Procedure, 1973, it shall be lawful for the First Class Magistrate to pass on any person convicted of an offence under section 63 or 64 a sentence or fine as provided in the relevant section, in excess of his powers under section 29 of the said Code.