State Act

The Goa Barge Tax Act, 1973

17. Cognizances of offence etc.- (1) No Court shall take cognizance of an offence punishable under this Act except upon a complaint in writing made by the taxation authority or any officer authorised in this behalf by the Government by general or special order. (2) Any offence punishable under this Act may, either before or after institution of the prosecution, be compounded by the taxation authority.