Cognizance of trial of offence

1. (1) No Court other than the Court of a

Magistrate of the First Class shall take cognizance of, or try, an offence under this Act.

1. (2) No prosecution for an offence under sub-section (2) of section 4 shall be instituted except with the written consent of the Deputy Commissioner, having jurisdiction over the local area. CHAPTER – IV TAX AUTHORITIES, RETURNS, ASSESSMENTS, PAYMENTS, RECOVERY AND REFUND OF TAX, APPEALS, REVIEW AND REVISIONS