Section 580 in The Calcutta Municipal Corporation Act, 1980
580. Cognizance of offences. -
All offences against this Act or the rules or the regulations made thereunder, whether committed within or outside Calcutta, shall be congnizable by any Municipal Magistrate having jurisdiction and such Magistrate shall not be deemed to the incapable of taking cognizance of any such offence or of any offence under any enactment repealed by this Act by reason only of his being-(a)liable to pay under this Act any consolidated rate or other tax, or(b)benefited by the Municipal Fund.
