Amendment status not verified — confirm the current text below against the official source.
AU offences against this Act or the rules or the regulations made thereunder, whether committed within or outside '[Kolkata], shall be congnizable by any Municipal Magistrate having jurisdiction and such Magistrate shall not be deemed to be incapable of taking cognizance or any such offence or of any offence under any enactment repealed by this Act by reason only of his being— (a) liable to pay under this Aci any consolidated rate or other tax, or (b) benefited by the Municipal Fund.