https://www.taxtmi.com/caselaws?id=160618 Offences under the Assam Finance (Sales Tax) Act, 1956 are stated to be cognizable and bailable, while prior sanction of the Commissioner is required only before a court can take cognizance. Because the Act does not provide a separate procedure for investigation, inquiry, or trial, the general criminal procedure applies, so police may investigate such offences under the Code of Criminal Procedure, 1973. Section 31, which gives the Commissioner departmental powers of production, inspection, entry, and seizure for assessment purposes, does not create an exclusive criminal process or exclude police jurisdiction. en-us Thu, 27 Jul 2000 00:00:00 +0530 Fri, 20 Dec 2013 18:07:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160618 Offences under the Assam Finance (Sales Tax) Act, 1956 are stated to be cognizable and bailable, while prior sanction of the Commissioner is required only before a court can take cognizance. Because the Act does not provide a separate procedure for investigation, inquiry, or trial, the general criminal procedure applies, so police may investigate such offences under the Code of Criminal Procedure, 1973. Section 31, which gives the Commissioner departmental powers of production, inspection, entry, and seizure for assessment purposes, does not create an exclusive criminal process or exclude police jurisdiction. Case-Laws VAT and Sales Tax Thu, 27 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160618