Amendment status not verified — confirm the current text below against the official source.
No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the Commissioner, and no court inferior to that of a Magistrate of the First Class, shall try any such offence. 86 THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 10, 2017 [PART III The West Bengal Goods and Services Tax Act, 2017. (Chapter XIX.—Offences and Penalties.—Sections 135-137.) Presumption of culpable mental state. Relevancy of statements under certain circumstances. Offences by Companies.