Section 13(2) in The Punjab Textiles and Sugar (Existing Stocks) Purchase Tax and Miscellaneous Provisions Act, 1958
(2)No court shall take cognizance of any offence under this Act or under the rules made thereunder except with the previous sanction of the Commissioner and on a complaint in writing by the assessing authority and no court inferior to that of a Magistrate of the first class shall try any such offence.
