Prior sanction requirement bars courts from taking cognizance of VAT offences without Commissioner approval, while declaring them cognizable and bailable. Prior sanction by the Commissioner is required before any court may take cognizance of offences under the Delhi Value Added Tax Act, 2004, and courts inferior to a Metropolitan Magistrate cannot try such offences; notwithstanding the Code of Criminal Procedure, all offences under the Act and rules are declared cognizable and bailable.