Section 18(2) in The Jammu and Kashmir Passengers Taxation Act, 1963
(2)No court shall take cognizance of any offence under this Actor the rules framed thereunder, except on a complaint in writing by the [Assessing authority] [Substituted by Act XIX of 1981 Section 28.] and no court inferior to that of a [judicial Magistrate] [Substituted by Act XL of 1996 for 'Magistrate'.] of the first class shall try any such offences.
