State Act
25
Section 25. Cognizance of offence
The Mizoram Entertainment Tax Act, 2013
Act no. 4 of 20132013Repealed 1 July 2017Mizoram (State Act)
This Act was repealed on 1 July 2017 by the Mizoram Goods and Services Tax Act, 2017 (Act No. 6 of 2017), s.174(1)(ii); it may still apply to matters that began before then.
25. Cognizance of offence: – No court shall take cognizance of any offence under this Act, or under the rules made thereunder except with the previous sanction of the Commissioner and, no court inferior to a Judicial Magistrate of the First Class shall try such offence.