Bare ActsThe Nagaland Goods & Services Tax Act, 2017

Section 134

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

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

Section 134 – The Nagaland Goods & Services Tax Act, 2017 | DailyLaw.ai