Cognizance of offences

(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. (2) No prosecution for offence under sub-section (2) of Section 30, or for any second or subsequent offence under sub-section (3) of that section, shall be instituted except with the written consent of the (Deputy Commissioner) having jurisdiction over the area. NOTE : The bracketed words were inserted by Act 18 of 1985 for the words 'Commercial Tax Officer.