Section 9. Offences

(1) Whoever evades payment of the cess under this Act shall on conviction by a Court be punishable with imprisonment for a term which may extend to six months or with fine which may extend to Rupees twenty thousand or with both and no court inferior to that of a magistrate of the First Class shall try any such offence under this Act.

(2) No court shall take cognisance of any offence under this Act or under the Rules made thereunder except with the previous sanction of the Commissioner of Taxes.