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[Cites 0, Cited by 0] [Section 84] [Entire Act]

State of Odisha - Subsection

Section 84(1) in Orissa Value Added Tax Act, 2004

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