shows that Section 14(1) speaks about offences and penalties, and defines offences under the said Act, vide sub-Clauses (a) to (e) of sub-Section (1). Likewise, sub-Section (2) of Section 14 also contemplates distinct offences, defined vide Clauses (a) to (i) of sub-Section (2). A violation of any of these offences under Section 14(1) and 14(2) attracts penal liability which, on conviction or subsequent conviction, may result in sentence of imprisonment or fine. In cases of second or subsequent conviction, the sentence prescribed is higher. Sub-Section (3) of Section 14, U.P. Trade Tax Act is to be read with reference to the provisions of Section 14, as it clearly speaks about a bar to the congnizance of an offence under the Act, which means the U.P. Trade Tax Act. It does not relate to offences under the penal code. In the present case, the offences charged against the applicants are all offences under the penal code, involving forgery and preparation of false documents. These are not offences under Section 14 of the U.P. Trade Tax Act so as to attract the bar on cognizance, contemplated vide Section 14(3) of the said Act.
