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THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005.
CHAPTER-VII : OFFENCES AND PENALTIES

52. Cognizance of offences.

(1) No Court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with previous sanction of the State Government or of such officer as may be authorised by a notification published in Official Gazette and no Court inferior to that of a Magistrate of the first class shall try any such offence.

(2) Subject to the condition, if any, as may be prescribed, the Commissioner, may authorise, either generally or in respect of a particular case or class of cases, any officer or person subordinate to him to investigate all or any of the offences punishable under this Act.

(3) All offences punishable under sub-section (1) of section 49 shall be non-cognisable and bailable.