Section 30
Cognizance of offence.
The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
About this Act
An Act to consolidate and amend the law relating to the levy of a tax on sales of motor spirit and lubricants in the Union territory of Manipur.
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.