Section 14(4) in The Jammu and Kashmir Employees Provident Funds and Miscellaneous Provisions Act, 1961
(4)No Court shall take cognizance of any offence punishable under this Act or under any scheme except on a report in writing of the facts constituting such offence made with the previous sanction of such authority as may be specified in this behalf by the Government, by an Inspector appointed under section 13.
