Bare ActsThe Maharashtra Value Added Tax Act, 2002.

Section 76

Cognizance of offences.

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

( 1 ) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), all offences punishable under this Act or rules made thereunder shall be cognizable and bailable. ( 2 ) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), a Metropolitan Magistrate or Judicial Magistrate, First Class may, impose on any person found guilty of an offence under sections 71, 72 or 74, a punishment as provided in relevant sections. ( 3 ) If any prosecution for an offence under this Act has been instituted in respect of the same facts on which a penalty has been imposed by the Commissioner under section 29 or 61, then if the offence is compounded under section 78 or, in any other case, on conviction as a result of the final proceedings, the Commissioner shall refund to the dealer the amount of penalty paid by him.

Section 76 – The Maharashtra Value Added Tax Act, 2002. | DailyLaw.ai