State Act
38
Section 38. Cognizance of offence
THE DELHI ENTERTAINMENTS AND BETTING TAX ACT, 1996
Act no. 8 of 19971997Repealed 1 July 2017Delhi (State Act)
This Act was repealed on 1 July 2017 by the Delhi Goods and Services Tax Act, 2017 (Delhi Act 3 of 2017), s.174(1)(ii); it may still apply to matters that began before then.
38. Cognizance of offence (1) No court shall take cognizance of any offence punishable under this Act or rules made thereunder except on complaint by, or with the previous sanction in writing of, the Commissioner. (2) No court inferior to that of a Metropolitan Magistrate shall try any offence punishable under this Act or rules made thereunder.