Section 190 of the Code of Criminal Procedure provides that any Magistrate of the First Class and any Magistrate of the Second Class who is specially empowered to do so, may take cognizance of an offence—
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(a) Upon receiving a complaint of facts which constitute such offence; or
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(b) Upon a police report of such facts; or
(c) Upon information received from any person other than a Police Officer, or upon his own knowledge, that such offence has been committed.
If a Magistrate takes cognizance of an offence under clause (c) above, before any evidence is taken, the accused must be informed that he is entitled to have the case inquired into or tried by another Magistrate, and if the accused objects to further proceedings being taken before the Magistrate, the case is to be transferred to such other Magistrate as may be specified by the Chief Judicial Magistrate. (S. 191)
It is further provided that no Court of Session can take cognizance of any offence as Court of original jurisdiction, unless the case has been committed to it by a Magistrate under the Criminal Procedure Code, or if it is otherwise provided by any other law in force, or by the Code itself.
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S. 195 lays down that the Court cannot take cognizance of the following three offences, except on a complaint in writing of the public servant concerned, or another public servant to whom he is administratively subordinate:
(i) Any offence punishable under Ss. 172 to 188 of the Indian Penal Code, 1860; or
(ii) Any abetment of, or attempt to commit, such offence; or
(iii) Any criminal conspiracy to commit such offence.
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Similarly, the Court cannot take cognizance of the following three offences, except on a complaint in writing of the Court concerned, or any other Court to which that Court is subordinate:
(i) Any offence punishable under S. 193 to 196, 199, 200, 205 to 211, of the Indian Penal Code, 1860, —when such an offence is alleged to have been committed in, or in relation to, any proceeding in any Court; or
(ii) Any offence described in S. 463, or made punishable under S. 471, S. 475 or S. 476, of the Indian Penal Code, when such offence is alleged to have been committed in respect of a document produced or given in evidence in a proceeding in any court; or
(iii) Any criminal conspiracy to commit, or attempt to commit, or the abetment of, any offence specified in clause (i) or clause (ii) Above.
Moreover, for the following three offences, the previous sanction of the Central Government or the State Government is necessary, namely:
(a) Any offence punishable under Chapter VI or under S. 153A, S. 295A or S. 505(1) of the Indian Penal Code, 1860; or
(b) A criminal conspiracy to commit such an offence; or
(c) Any such abetment as described in S. 103A of the Indian Penal Code, 1860.
Similarly, no Court can take cognizance of the offence of criminal conspiracy punishable under S. 120B of the Indian Penal Code (other than a criminal conspiracy to commit any offence punishable with death, life-imprisonment or rigorous imprisonment for two years or more), unless the State Government or the District Magistrate has consented in writing to the initiation of such proceedings. Before giving such consent, the Central Government or the State Government, as the case may be, may order a preliminary investigation into the matter to a Police Officer not below the rank of an Inspector. (S. 196)
It is further provided that no Court can take cognizance of:
(a) Any offence punishable under S. 153B or S. 505(2) or S. 505(3) of the Indian Penal Code, or
(b) A criminal conspiracy to commit such an offence, except with the previous sanction of the Central Government, or of the State Government or of the District Magistrate.