(1) No Court shall take cognizance of any offence punishable under this Act except on a report in writing of the facts constituting such offence made Offence by Companies Burden of Proof Cognizance of Offence 7 by the Licensing Officer or any person duly authorized by the State Government or the Licensing Officer in this behalf.
(2) Nothing in sub-section (1) shall prevent any person from making a complaint in writing to the Licensing Officer or any person authorized under the said sub-section alleging the commission of an offence under this Act, and where such a complaint is received, the Licensing Officer or the person so authorized, as the case may be, shall make a report to the Court as provided in the said subsection within thirty days from the date of receipt of such complaint if he is satisfied, after due enquiry in the manner as may be prescribed, that there is sufficient reason to believe that an offence has been committed.
18. No Court inferior to that of Judicial Magistrate of the first class shall try any offence punishable under this Act.