State Act
5
Section 5. Cognizance of trial of offence
The Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001
Act no. 39 of 20012001RepealedAndhra Pradesh (State Act)
This Act was repealed on a date we do not have by the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), s.174(1)(iv); it may still apply to matters that began before then.
5. Cognizance of trial of offence - (1) No Court other than the Court of a Magistrate of the First Class shall take cognizance of, or try, an offence under this Act. (2) No prosecution for an offence under sub-section (2) of section 4 shall be instituted except with the written consent of the Deputy Commissioner, having jurisdiction over the local area.