Bare ActsThe Goa, Daman and Diu Entertainment Tax Act, 1964

Section 12

Cognizable Offence

Amendment status not verified — confirm the current text below against the official source.

Cognizable Offence.— Notwithstanding anything contained in the Code of Criminal Procedure, 1898, but subject to the other provisions of this Act,— (1) an offence under this Act shall be a cognizable offence under the said Code; an (2) only magistrates of the First Class shall have jurisdiction to try any such offence. 54[12A. Limitation for taking cognizance of offences.— Notwithstanding anything to the contrary in any other law relating to the period of limitation for the cognizance of offences, the court shall take cognizance of any offence under this Act, or under the Rules made thereunder within a period of one year from the date of commitment of such offence.]

Section 12 – The Goa, Daman and Diu Entertainment Tax Act, 1964 | DailyLaw.ai