- Notwithstanding anything contained in the Code of Criminal Procedure, 1898, -all offences against this Act or any rule made hereunder shall, wherever committed, be cognizable by a Magistrate of the first or second class,and no such Magistrate shall be deemed to be incapable of taking cognizance of any such offence by reason only of being liable to pay any tax imposed by this Act or of his being benefited by the funds to the credit of which any fine imposed by him will be payable.
