Section 94 of Delhi Value Added Tax Act 2004 - Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences

Is Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences Section 94 of DVAT Act 2004

Section 94 : Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences - Delhi Value Added Tax Act 2004

Nothing in Chapter XXXVI of the Code of Criminal Procedure, 1973 (2 of 1974) shall apply to

(a) any offence punishable under this Act; or

(b) any other offence which under the provisions of that Code may be tried along with such offence; and every offence referred to in clause (a) or clause (b) above may be taken cognizance of by the court having jurisdiction under this Act as if the provisions of that Chapter were not enacted.

DELHI VALUE ADDED TAX ACT 2004

Section 81 : Appeal to High Court

Section 82 : Appearance before any authority in proceedings

Section 83 : Bar of suits in civil courts

Section 84 : Determination of specific questions

Section 85 : Ruling on general questions

Section 86 : Penalties

Section 87 : Automatic mitigation and increase of penalties

Section 88 : Relationship to assessment and impact on criminal penalties

Section 89 : Offences and criminal penalties

Section 90 : Offences by companies, etc

Section 91 : Cognizance of offences