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THE NAGALAND VALUE ADDED TAX ACT, 2005
Chapter-X : OFFENCES AND PENALTIES

83. Cognizance of offence.-

(1) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, all offences punishable under this Act or Rules made there under shall be cognizable and bailable.

(2) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, it shall be lawful for the metropolitan Magistrate or Magistrate of the First Class to pass any sentence on any person convicted of an offence under Section 66 or 69 and a sentence of fine as provided in the relevant Section, in exercise of his powers under the said Code.