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Andaman and Nicobar Islands - Section

Section 104 in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

104. Chapter XXXVI of the Code of Criminal Procedure, 1973, Not to Apply in Certain case.

- Nothing contained in Chapter XXXVI of the Code of Criminal Procedure, 1973 shall apply to-
(a)any offence punishable under this Regulation; or
(b)any other offence which under the provisions of that Code may be tried along with such offence, and every offence referred to in clause (a) or clause (b) above may be taken cognizance of by the court having jurisdiction under this Regulation as if the provisions of that Chapter were not enacted.