Section 53(4) in The Goa Value Added Tax Act, 2005
(4)No prosecution for an offence under this Act shall be instituted wherein penalty as per the provisions of this Act has been imposed;(B)Cognizance of Offence. - (1 ) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, all offences punishable under this Act or the rules made thereunder shall be cognizable and bailable.
