No prosecution for any offence under sub-section (4) of section 71 shall be instituted except with the written consent of the 1[Joint] Commissioner.
Section 73: Cognizance of offences
Tamil Nadu Value Added Tax Act, 2006State Act of Tamil Nadu ยท Act 32 of 2006
Where this provision sits
| Act | Tamil Nadu Value Added Tax Act, 2006 |
|---|---|
| Section | 73 |
| Marginal note | Cognizance of offences |
| Jurisdiction | State of Tamil Nadu |
| Status | In force as published by the source |
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