Section 22 in Karnataka Tax on Entry of Goods Act, 1979
22. Cognizance of offences.
(1)No court shall take cognizance of any offence punishable under sub-section (2) of section 21 except with the previous sanction of the [Joint Commissioner.] [Substituted by Act 26 of 2004 w.e.f. 1.8.2004](2)Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (Central Act 2 of 1974) all offences punishable under subsection (2) of section 21 shall be cognizable and bailable.
