Section 42 in The Goa Tax on Entry of Goods Act, 2000
42. Cognizance of offence.
(1)No Court shall take cognizance of any offence punishable under sub-section (2) of section 41, except with the previous sanction of the Commissioner.(2)Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (Central Act 2 of 1974), all offences punishable under sub-section (2) of section 41 shall be cognizable and bailable.
