Section 11. Trial of offences and procedure in certain cases.

1[(1) All offences punishable under this Act shall be triable by a Court of Judicial Magistrate.] (2) A Court taking cognizance of an offence punishable 2[under subsection (3) of section 4-A or] under sub-section (1) or under sub-section (3) of section 6, or under section 7, may state upon the summons to be served on the accused person that he–– (a) may appear by pleader and not in person, or (b) may, by a specified date prior to the hearing of the charge, plead guilty to the charge by registered letter and remit to the Court such sum not exceeding 3[one hundred rupees] and in the case of an offence punishable under section 7, also such sum on account of the tax due from him, as the Court may specify. (3) Where an accused person pleads guilty and remits the sum specified by the Court, no further proceedings in respect of the offence shall be taken against him.