Section 12 in Karnataka Special Tax on Entry of Certain Goods Act, 2004
12. Cognizance of offences.
(1)No Court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate First Class shall try any offence punishable under this Act.(2)No Court shall take cognizance of any offence punishable under Section 11 except upon a complaint in writing by such authority as may be notified by the Government from time to time.
