What are the Cognizance of offences? Section 11 of Payment of Gratuity Act 1972
11. (1) No court shall take cognizance of any offence punishable under this Act save on a complaint made by or under the authority of the appropriate Government:
Provided that where the amount of gratuity has not been paid, or recovered, within six months from the expiry of the prescribed time, the appropriate Government shall authorise the controlling authority to make a complaint against the employer, whereupon the controlling authority shall, within fifteen days from the date of such authorisation, make such complaint to a Magistrate having jurisdiction to try the offence.
(2) No court inferior to that of a 35[Metropolitan Magistrate or a Judicial Magistrate of the first class] shall try any offence punishable under this Act.
Section 2A - Continuous service
Section 3 - Controlling authority
Section 4 - Payment of gratuity
Section 4A - Compulsory insurance
Section 7 - Determination of the amount of gratuity
Section 7B - Powers of Inspectors
Section 8 - Recovery of gratuity
Section 10 - Exemption of employer from liability in certain cases
Section 11 - Cognizance of offences
Section 12 - Protection of action taken in good faith
Section 13 - Protection of gratuity
Section 13A - Validation of payment of gratuity