law: The Central Sales Tax Act, 1956
  11. Cognizance of offences.-
  (1) No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the Government within the local limits of whose jurisdiction the offence has been committed or of such officer of that Government as it may, by general or special order, specify in this behalf; and no court inferior to that of a presidency magistrate or a magistrate of the first class shall try and such offence.
  (2) All offences punishable under this Act shall be cognizable and bailable.