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State of Gujarat - Section

Section 79 in Gujarat Sales Tax Act, 1969

79. Cognizance at of offences. - (1) No Court shall take cognizance of any offence punishable under section 75, 76 or 77 or under any rules made under this Act, except with the previous sanction of the Commissioner.

(2)Notwithstanding anything contained in the Code of Criminal Procedure, 1898 (V of 1898), all offences punishable under this Act or rules made thereunder shall be cognizable and bailable.