State Act
12
Section 12. Sanction of prosecution
THE UTTAR PRADESH ADVERTISEMENTS TAX ACT, 1981
Act no. 16 of 19811981RepealedUttarakhand (State Act)
This Act was repealed on a date we do not have by the Uttarakhand Goods and Services Tax Act, 2017 (Uttarakhand Act 6 of 2017), s.174(1)(v); it may still apply to matters that began before then.
12. No prosecution for any, offence punishable under this Act shall be instituted except With the previous sanction of the District Magistrate.