Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Government Sanction Required for Offences Under Central Sales Tax Act 1956; Tried by Specific Magistrates Only</h1> No court can take cognizance of offences under the Central Sales Tax Act, 1956, without prior government sanction within the jurisdiction where the offence occurred. Such sanction can also be given by an officer specified by the government. Only a Presidency Magistrate or a Magistrate of the first class can try these offences. All offences under this Act are considered cognizable and bailable.