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State of Manipur - Section

Section 82 in Manipur Value Added Tax Act, 2004

82. Cognizance of offences.

(1)Notwithstanding anything contained in the Code of Criminal Procedure, 1973, all offences punishable under this Act or rules made thereunder shall be cognizable and bailable.
(2)No court shall take cognizance of any offence under this Act or rules made thereunder except with the previous sanction of the Commissioner, and no court inferior to that of a Chief Judicial Magistrate shall try any such offence.