No Court shall take cognizance of any offence punishable except with the previous sanction of the Commissioner, and no Court inferior to that of a Magistrate of the First Class, shall try offence mentioned in Section 132.
(ICAI FAQ PUBLICATIONS 06-09-2017 Cognizance of offences, Presumption of culpable mental state and Relevancy of statements under certain circumstances: FAQ NO. 33)