(a) who is a Government servant shall not be prosecuted for any offence under this section except with the previous sanction of the Government;
(b) who is not a Government servant shall not be prosecuted for any offence under this section except with the previous sanction of the Commissioner.
Section 133 • The Goa Goods and Services Tax Act, 2017
133. Liability of officers and certain other persons.
the-goa-goods-and-services-tax-act-2017-sec-133.json
•
Section 133
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"content": "(a) who is a Government servant shall not be prosecuted for any offence under this section except with the previous sanction of the Government;\n(b) who is not a Government servant shall not be prosecuted for any offence under this section except with the previous sanction of the Commissioner.",
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