Employees' Provident Funds and Miscellaneous Provisions Act, 1952 · Chapter I: Preliminary
Section 14AC: Cognizance and trial of offences
(1) No court shall take cognizance of any offence punishable under this Act, the Scheme or [the [Pension] Scheme or the Insurance Scheme] except on a report in writing of the facts constituting such offence made with the previous sanction of the Central Provident Fund Commissioner or such other officer as may be authorised by the Central Government, by notification in the Official Gazette, in this behalf, by an Inspector appointed under section 13.
(2) No court inferior to that of a Presidency Magistrate or a Magistrate of the first class shall try any offence under this Act or the Scheme or [the [Pension] Scheme or the Insurance Scheme].
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 14AC
No Supreme Court judgment in our database cites this section yet.