Section 101 in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
101. Cognizance of offences.
(1)No court shall take cognizance of any offence under this Regulation 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.(2)Notwithstanding anything contained in the Code of Criminal Procedure, 1973 all offences punishable under this Regulation or the rules made thereunder shall be cognizable and bailable.
