165. Notwithstanding anything contained in the Code of Criminal Procedure, 1898, all offences against this Act or any 1[rule or regulation] made hereunder shall be cognizable by a Magistrate of the first class; and no such Magistrate shall be deemed to be incapable of taking cognizance of any such offence by reason only of being liable to pay any duty imposed by this Act or of his being benefited by the funds to the credit of which any fine imposed by him will be payable.
1
The words “rule or regulation” were substituted for the word “rule” by section 57 of the Town Improvement (Amendment) Act, 1987 (Act No. XXIX of 1987)