Section 5 in Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001
5. Cognizance of and trial of offence.
(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 an offence under sub-section (2) of Section 4 shall be instituted except with the written consent of the Deputy Commissioner, having jurisdiction over the local area.
