Previous sanction requirement bars court cognizance without government approval; offences under the Act are cognizable and bailable. Courts may not take cognizance of offences under the Central Sales Tax Act except with the previous sanction of the Government or an officer it designates, and cognizance is limited to the local limits where the offence was committed; courts inferior to a Presidency Magistrate or a Magistrate of the first class shall not try such offences. All offences under the Act are cognizable and bailable.