Section 182(1) in The Code of Criminal Procedure, 1973
(1)Any offence which includes cheating may, if the deception is practised by means of letters or tele-communication messages, be inquired into or tried by any Court within whose local jurisdiction such letters or messages were sent or were received; and any offence of cheating and dishonestly inducing delivery of property may be inquired into or tried by a Court within whose local jurisdiction the property was delivered by the person deceived or was received by the accused person.
