Cognizance of offences.

Section 134

No court shall take cognizance of any offence punishable under this Act or 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.

AI Explanation

Liability of Officers and Other Persons

In the legal realm of tax matters, there exists a provision known as Section 134. This section specifically addresses the liability of officers and certain individuals in connection to offenses under the relevant Act or its accompanying rules.

Cognizance of Offences

When it comes to taking legal action against an offense punishable under the Act or its rules, Section 134 lays down a crucial condition. No court is permitted to take cognizance of such offenses without obtaining prior sanction from the Commissioner. Moreover, it specifies that only a court equivalent to or higher than a Magistrate of the First Class has the authority to try such offenses.

Legal Protocol and Sanction Requirement

Before any legal proceedings can unfold, the Commissioner's previous sanction is a prerequisite. This legal protocol ensures that offenses under the Act are treated with the necessary seriousness and require a higher court's involvement for fair and just trials.

Ensuring a Fair Trial

In adherence to Section 134, the legal system emphasizes the significance of involving higher authorities for offenses under the Act. This not only upholds the principles of justice but also guarantees that individuals facing charges have a fair and impartial trial, safeguarding their rights in the legal process.