Previous sanction requirement restricts taking cognizance of offences and limits trial jurisdiction to the appropriate judicial forum. No court may take cognizance of offences under the Act or rules without the previous sanction of the Commissioner, and no court inferior to a Magistrate of the First Class shall try such offences.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Previous sanction requirement restricts taking cognizance of offences and limits trial jurisdiction to the appropriate judicial forum.
No court may take cognizance of offences under the Act or rules without the previous sanction of the Commissioner, and no court inferior to a Magistrate of the First Class shall try such offences.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
