Section 19(6) in The West Bengal Luxury Tax Act, 1994
(6)No court shall take cognizance of any offence under sub-section (1), sub-section (2), sub-section (3) or sub-section (4) or the rules made under this Act except with the previous sanction of the prescribed authority and no court inferior to the court of a Metropolitan Magistrate or a Judicial Magistrate of the first class shall try such offence.
