LexSection 30 — Cognizance of offence.
The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
No court shall take cognizance of any offence under this Act, or under the rules made thereunder except with the previous sanction of the Commissioner, and no court inferior to that of a Magistrate of the first class shall try any such offence.Open in Lexace · Ask the AI about this section