Section 14AC. Cognizance and trial of offences

(1) No court shall take cognizance of any offence punishable under this Act, the Scheme or [the [Pension] Scheme or the Insurance Scheme] except on a report in writing of the facts constituting such offence made with the previous sanction of the Central Provident Fund Commissioner or such other officer as may be authorised by the Central Government, by notification in the Official Gazette, in this behalf, by an Inspector appointed under section 13. (w.e.f. 1-8-1988). which may extend to four thousand rupees” (w.e.f. 1-8-1988). (2) No court inferior to that of a Presidency Magistrate or a Magistrate of the first class shall try any offence under this Act or the Scheme or [the [Pension] Scheme or the Insurance Scheme]. Note: 1. Subs. by Act 33 of 1988, s. 18, for “six months, or with fine which may extend to one thousand rupees, or with both” Note: 2. Omitted by Act 40 of 1973, s. 4 (w.e.f. 1-11-1973). Note: 3. Ins. by Act 37 of 1953, s. 13. Note: 4. Subs. by Act 16 of 1971, s. 26, for “or the scheme made thereunder”. Note: 5. Subs. by Act 99 of 1976, s. 31, for “the family pension scheme” (w.e.f. 7-9-1976). Note: 6. Subs. by Act 25 of 1996, s. 4, for “Family Pension” (w.e.f. 16-11-1995). Note: 7. Ins. by Act 40 of 1973, s. 5. Note: 8. Subs. by Act 33 of 1988, s. 19, for “one year but which shall not be less than three months and shall also be liable to fine