Bare Acts › The Manipur Goods and Services Tax Act, 2017

Section 134

No court shall take cognit

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No court shall take cognit.a,nce of any offence pmtishable under this Act or the rules made thereunder except with the previous . sanction of the Conunissiotier, attd no court inferior to that of aMagisttate,ofthe First Class, shall try,anysuchoffence.