Section 15(2) in The Jammu and Kashmir Entertainments Duty Act, 1959
(2)No Court shall take cognizance of an offence under this Act, or under the rules made thereunder except on a complaint made by person authorised in this behalf by the Government, and no court inferior to that of a [Judicial Magistrate] [Substituted by Act XL of 1966 for 'Magistrate'.] of of the first class shall try any of the offences under this Act.
