114. Investigation, trial and appeal of the offence.—

(1) Notwithstanding anything contained in the Code of Criminal Procedure or in any other law for the time being in force, the offences shall be triable by a First Class Judicial Magistrate or Metropolitan Magistrate empowered under the Code of Criminal Procedure and may impose any amount of fine prescribed in this Act

(2) The offences shall be bail able and non-cognizable.

(3) No such Judicial Magistrate or Metropolitan Magistrate shall take cognizance of an offence except through a complaint, in writing, made, subject to the approval of the Commissioner, by an officer of VAT not below the rank of an Assistant Commissioner.

(4) The VAT officer shall, in such manner and within such time as may be prescribed, complete the investigation of any offence punishable under this Act.

(5) Such Judicial or Metropolitan Magistrate shall try the offences following the summary trial procedure laid down in the Code of Criminal Procedure, and the appeal, review and revision in respect of such offences shall be filed and disposed off in accordance with the provisions laid down in the Code of Criminal Procedure.