Order.- These revision petitions are filed against the common order passed by the Judicial Magistrate First Class, Ramanagaram, in Criminal Cases Nos. 1551, 1536, 1076 and 1550 of 1976 respectively holding that he had no jurisdiction to deal with the said criminal cases and directing that the charge-sheets filed by the Ramanagaram police be returned and the concerned accused, namely, the respondents be released. 2. In all the aforementioned cases the police had filed charge-sheets alleging that the respondents had committed an offence punishable under section 6 read with section 5 of the Karnataka Debt Relief Act, 1976 (hereinafter referred to as ‘the Act’), as they had failed to submit the returns within the period specified in section 5 of the Act. 3. The learned Magistrate has, on the basis of section 4 of the Code of Criminal Procedure (hereinafter referred to as ‘the Code’), and sections 5 and 6 of the Act, reasoned that only the Sub-Divisional Magistrate as referred to in the whole of the Act, is the authority to deal with the debts falling within the purview of the Act and he has all the powers in regard to giving relief under the Act and as such, he is the competent authority to try such cases to the exclusion of Judicial Magistrates. 4. The reasoning of the learned Magistrate, though not clear, appears to be that in view of section 4(2) of the Code, the manner or place of investigating, enquiring into, trying or otherwise dealing with the offences under section 5 of the Act falls within the purview of the provisions of the Act and not within the purview of the provisions of the Code. 5. I am constrained to observe that the learned Magistrate has confused himself in understanding the provisions of the Act and section 4(2) of the Code. 6. Section 5 of the Act lays down that every creditor under the Act shall within 45 days from 11th November 1975, furnish to the Sub-Divisional Magistrate having jurisdiction (now the power is given to the Taluka Magistrate also) over the area concerned, a statement containing the names of all the debtors who have placed articles with him........The other provisions of section 5 narrate the powers vested in the Sub-Divisional Magistrate and now Taluka Magistrate also in regard to the detection of such debts, seizure of articles so involved in such debts or mortgage. Section 6 of the Act provides for penalty. That is the penal provision. It reads as follows: “6. Penalty.-(1) Any person failing to furnish the statement or to comply with the order made under section 5 or otherwise contravening the provisions of section 5 shall be liable to imprisonment for a term which shall not be less than three months but which may extend to one year and with fine which shall not be less than one thousand rupees but which may extend to five thousand rupees. (2) Every offence punishable under subsection (1) shall be cognizable.” Neither section 5 nor section 6 nor any other provision in the Act lays down the manner or place of investigating, enquiring into, trying or otherwise dealing with the offences falling within the purview of sections 5 and 6 of the Act. 7. Section 4 of the Code reads as follows: “4. (1) All offences under the Indian Penal Code shall be investigated, inquired into, tried, and otherwise dealt with according to the provisions hereinafter contained. (2) All offences under any other law shall be investigated, inquired into, tried, and otherwise dealt with according to the same provisions, but subject to any enactment for the time being in force regulating the manner or place of investigating, inquiring into, trying or otherwise dealing with such offences.” 8. Plain meaning of section 4(2) of the Code is that unless any other law regulates the manner or place of investigating, inquiring into, trying or otherwise dealing with offences, the provisions contained in the Code in regard to the manner or place of investigating, inquiring into, trying or otherwise dealing with such offences shall apply. The words ‘according to the same provisions appearing in sub-section (2) of section 4 of the Code do not have reference to the provisions of other laws referred to in sub-section (2) of section 4 of the Code, but have reference to sub-section (1) of section 4 of the Code. There cannot be any confusion about this aspect. 9. Section 6(2) of the Act makes an offence under the Act cognizable, but there is no provision in the Act vesting either a Sub-Divisional Magistrate or a Taluka Magistrate with power to take cognizance of the offence under the Act. In view of the matter, one has to refer to section 190 of the Code. 9. Section 6(2) of the Act makes an offence under the Act cognizable, but there is no provision in the Act vesting either a Sub-Divisional Magistrate or a Taluka Magistrate with power to take cognizance of the offence under the Act. In view of the matter, one has to refer to section 190 of the Code. It vests power with a Magistrate to take cognizance of any offence. The word ‘Magistrate’ occurring in section 190 of the Code has to be understood with reference to section 3(1)(a) of the Code. That clearly shows that the word ‘Magistrate’ means Judicial Magistrate. 10. ‘Offence’ is defined in section 2(n) of the Code as follows: “Offence means any act or omission made punishable by any law for the time being in force and includes any act in respect of which a complaint may be made under section 20 of Cattle Trespass Act (I of 1871).” This aspect of the matter has been wholly ignored by the learned Magistrate. Therefore, the offence defined in section 5 and made penal in section 6 of the Act is covered by this definition and as such, it is only the Magistrate who falls within the provisions of section 190 of the Code that has power to take cognizance of such offences also. 11. In view of the foregoing, the conclusion of the Magistrate cannot be sustained. 12. In the result, these petitions are allowed and the order dated 30th Tune, 1977 passed by the Judicial Magistrate, First Class, Ramanagaram, in C.C. Nos. 1551, 1536. 1076 and 1550 of 1976 is set aside. The Magistrate is directed to take the charge-sheets on his file and then proceed to deal with them according to law.