Amendment status not verified — confirm the current text below against the official source.
Cognizance of trial of offence - (1) No Court other than the Court of a Magistrate of the First Class shall take cognizance of, or try, an offence under this Act. (2) No prosecution for an offence under sub-section (2) of section 4 shall be instituted except with the written consent of the Deputy Commissioner, having jurisdiction over the local area. CHAPTER – IV TAX AUTHORITIES, RETURNS, ASSESSMENTS, PAYMENTS, RECOVERY AND REFUND OF TAX, APPEALS, REVIEW AND REVISIONS