Section 30 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 — Cognizance of offence
Bare section text
Official Legislative Text
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 that of a Magistrate of the first class shall try any such offence.
Educational Study Layer
Summary
- No court can start legal proceedings, which is referred to as taking cognizance, for any crime under this law or its rules unless they have the prior written permission of the Commissioner.
- If a court case does go forward, it must be tried by a sufficiently senior judge.
- The law specifies that no court lower than a Magistrate of the first class is allowed to try any crime under this Act.
Practical examples
FAQ
1. What does "cognizance" mean under this section?
Cognizance refers to a court taking formal judicial notice of an offence to initiate a trial or legal proceedings against an accused person.
2. Can a local police officer file a case in court under this Act on their own?
No, a court cannot take notice of or hear any case under this Act unless the Commissioner of Taxes has given previous sanction, meaning official approval, first.
3. Which court is allowed to try offences under this Act?
Only a court of a Magistrate of the first class, or a court higher than that, has the authority to try offences under this Act. A lower court cannot try these offences.
Practice Quiz
Q1.Under Section 30 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, whose prior approval is mandatory before a court can take cognizance of an offence?
Q2.Under Section 30 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, which of the following courts is barred from trying an offence?
Q3.If a tax inspector files a criminal complaint against a dealer in court without obtaining previous sanction from the Commissioner, what must the court do under Section 30 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962?
Q4.Does Section 30 of The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962, apply to offences committed under the rules made under the Act?