Section 11
Cognizance of offences.
The Central Sales Tax Act, 1956
About this Act
An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject.
(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 and such offence.
(2) All offences punishable under this Act shall be cognizable and bailable.
(2) All offences punishable under this Act shall be cognizable and bailable.