Section 134 of Mizoram GST Act 2017 : Cognizance of offences

By | January 11, 2018
(Last Updated On: January 12, 2018)

Cognizance of offences

134. No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the Commissioner, and no court inferior to that of a Magistrate of the First Class, shall try any such offence.


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