Section 23 in Jammu and Kashmir Urban Immovable Property Tax (Repeal And Saving) Act, 2002
23. Power of Accountability Commission to try certain offences
(1) When any such offence as is described in sub-section (1) of section 22 is committed in the view of presence of the Accountability Commission, the Account-ability Commission may cause the offender to be detained in custody and may, at any time on the same day, take cognizance of the offence and, after giving the offender a reasonable opportunity of showing cause why he should not be punished under this section, try such offender summarily, so far as may be, in accordance with the procedure specified for summary trials under the Code of Criminal Procedure, Samvat 1989, and sentence him to simple imprisonment for a term which may extend to six months, or with fine or with both.(2)In every case tried under this section, the Accountability Commission shall record the facts constituting the offence with the statement, if any, made by the offender as well as the finding and the sentence.(3)Any person convicted on a trial held under this section may appeal to the High Court which shall be heard and decided by a Division Bench of the High Court.(4)The provisions of this section shall have effect notwithstanding anything contained in the Code of Criminal Procedure, Samvat 1989.
