No court shall take cognizance of any offence under this Act, or under the rules made thereunder except with the previous sanction of the Commissioner and, no court inferior to a Judicial Magistrate of the First Class shall try such offence.
Section 25: Cognizance of offence
The Mizoram Entertainment Tax Act, 2013State Act of Mizoram · Act 4 of 2013
Where this provision sits
| Act | The Mizoram Entertainment Tax Act, 2013 |
|---|---|
| Section | 25 |
| Marginal note | Cognizance of offence |
| Jurisdiction | State of Mizoram |
| Status | In force as published by the source |
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