Section 19 in Himachal Pradesh Motor Vehicles Taxation Act, 1972
19. [Cognizance of Offence. [Substituted vide H.P.M.V.Taxation(Amendment) Act, 1999.]
(1)No court inferior to that of Judicial Magistrate of First Class shall try any offence punishable under this Act.](2)The court shall not take any cognizance except upon a complaint made by the taxation authority in this behalf.
