Section 14AC(1) in The Employees’ Provident Funds And Miscellaneous Provisions Act, 1952
(1)No court shall take cognizance of any offence punishable under this Act, the Scheme or the Pension. Scheme or the Insurance Scheme except on a report in writing of the facts constituting such offence made with the previous sanction of the Central Provident Fund Commissioner or such other officer as may be authorised by the Central Government, by notification in the Official Gazette, in this behalf, by an Inspector appointed under section 13.
