Employee's Provident Funds Miscellaneous Provisions Act, 1952
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 authorized 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.]