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State of Goa - Section

Section 12 in The Goa Entertainment Tax Act, 1964

12. Cognizable Offence.

- Notwithstanding anything contained in the Code of Criminal Procedure, 1898, but subject to the other provisions of this Act,-
(1)an offence under this Act shall be a cognizable offence under the said Code; an
(2)only magistrates of the First Class shall have jurisdiction to try any such offence.