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[Cites 0, Cited by 1] [Section 52] [Entire Act]

NCT Delhi - Subsection

Section 52(1) in Delhi Sales Tax Act, 1975

(1)No court shall take cognizance of any offence under this Act or rules made thereunder except with the previous sanction of the Commissioner, and no court inferior to that of a Metropolitan Magistrate shall try any such offence.