INDIA CODE

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Section 60, Delhi Sales Tax Act, 1975 [S1P-KRG]

As at 7 September 2026. In force from 12 January 1975.

In Delhi Sales Tax Act, 1975 [A10-QG4]. This text from 12 January 1975. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 60, Delhi Sales Tax Act, 1975 [S1P-KRG]. Machine: S1P-KRG.

60. Cognizance of offences.—(1) No court shall take cognizance of any offence punishable under this Act except upon a complaint in writing made by the Corporation or by an officer authorised by it in this behalf. (2) No court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate of the first class shall try any offence punishable under this Act.

Defined terms in this text (1)

Corporation: Section 2, Delhi Sales Tax Act, 1975 [S1PHYM] (In this Act, unless the context otherwise requires,—): "Corporation" means the Municipal Corporation established under section 3

Corporation: 30 more definitions.

Made under this section, or naming it (0)

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Cited by (0)

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Not held (0)

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Duties published under this section (0)

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Section 60, Delhi Sales Tax Act, 1975 [S1P-KRG]