Section 47. Sessions Court to have full jurisdiction. (Sales Tax Act 1972

Sales Tax Act 1972 (Act 64)
PART XI - PROVISIONS AS TO TRIALS AND PROCEEDINGS

Section 47. Sessions Court to have full jurisdiction.

Notwithstanding the provisions of any written law to the contrary, a Sessions Court shall have jurisdiction to try any offence under this Act and to impose punishment under this Act for any such offence.