State Act
86
Section 86. Cognizance of Offences
Jharkhand Value Added Tax Act, 2005
Act no. 5 of 20062006In forceJharkhand (State Act)
86. Cognizance of Offences — (1) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, all offences punishable under this Act or rules made thereunder shall be cognizable and bailable. (2) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, it shall be lawful for the Metropolitan Magistrate or Magistrate of the First Class to pass on any person convicted of an offence under Section 70 or 74 a sentence of fine as provided in the relevant Section, in excess of his powers under Section 29 of the said Code.