Section 31 in Andhra Pradesh General Sales Tax Act, 1957
31. 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.
