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Citedby 138 docs - [View All]
Woodcrafts Enterprises ... vs Sales Tax Officer And Ors. on 2 March, 1970
Bisesar House vs State Of Bombay And Ors. on 23 July, 1958
Bissesar House vs State Of Bombay And Ors. on 23 July, 1958
Shri Mohan Lal Chokhany vs The Commercial Tax Officer And ... on 2 March, 1971
Kishan Lal Wine Merchants Pvt. ... vs Commissioner Of Sales Tax on 21 March, 1991

[Section 11] [Complete Act]
Central Government Act
Section 11(1) in the Central Sales Tax Act, 1956
(1) No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the Government within the local limits of whose jurisdiction the offence has been committed or of such officer of that Government as it may, by general or special order, specify in this behalf; and no court inferior to that of a presidency magistrate or a magistrate of the first class shall try any such offence.