State Act

THE KARNATAKA SALES TAX ACT, 1957

30. Cognizance of offences.- (1) No Court shall take cognizance of any offence punishable under 2[clause (i) of sub-section (1) or]2 sub-section (2) of section 29 except with the previous sanction of the 1[Joint Commissioner]1 and no Court inferior to that of a Magistrate of the First Class shall try any such offence. (2) Notwithstanding anything contained in the Code of Criminal Procedure, 1[1973 (Central Act 2 of 1974)]1, all offences punishable under sub-section (2) of section 29 shall be cognizable and bailable. 1[(3) No Court shall permit withdrawal of any prosecution proceeding initiated under Section 29 except with the previous sanction of the Commissioner.]1