Section 38. (1) No Magistrate other than a Magistrate of the first class shall take cognisance of an offence und

38. (1) No Magistrate other than a Magistrate of the first class shall take cognisance of an offence under section 34, section 35 or section 36, and such Magistrate may take cognisance of an offence only upon complaint made by a person authorised by the Committee and with the previous sanction of the Central Government, where the offence is that of furnishing a false return under sub-section (1) of section 20, and of the Provincial Government in any other case. (2) The Committee shall be responsible for the conduct of all prosecutions of offences under section 34, section 35 and section 36.