Amendment status not verified — confirm the current text below against the official source.
No~wi thslanding con taincd in the Code or Criminal Procedure, A C ~ V of 1898,- lS9S. all offenccs against chis Act or any rule rnndc hereunder shall, whercvcr comrniltcd, be cogni-able by a Magisrrate of h c first or sccond class, and no suctl Magismare shall be dccmed to bc incapable of ~nking cognizance of any such offencc by reason only of bcing liable la pay any tax imposed by [his Act or of his being bcnefired by the funds to the credi~ of which c any fine imposcd by him will be payable.