(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. ]
Section 19: Cognizance of offence
The Himachal Pradesh Motor Vehicles Taxation Act, 1972State Act of Himachal Pradesh · Act 4 of 1973
Where this provision sits
| Act | The Himachal Pradesh Motor Vehicles Taxation Act, 1972 |
|---|---|
| Section | 19 |
| Marginal note | Cognizance of offence |
| Jurisdiction | State of Himachal Pradesh |
| Status | In force as published by the source |
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