DEMO|

The Orissa Value Added Tax Act, 2004
CHAPTER XI: OFFENCES PROSECUTION AND COMPOSITION OF OFFENCES.

84. Cognizance of offence.

(1) No Court shall take cognizance of any offence under this Act or the rules, except with the previous sanction of the Commissioner and no Court inferior to that of a Magistrate of the first class shall try such offence.

(2) The offences punishable under sub-sections (1), (2) and clause (e) of subsection (3) of section 82 shall be cognizable and non-bailable and other offences punishable under the said section shall be cognizable.