(1) No court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate of the first class shall try any Cognizance of offences under Multi State Cooperative Societies Act, 2002 the Multi state cooperative societies Act, 2002(2) No prosecution for offences under section 104 of this Act shall be instituted except on a complaint filed in writing by a member of a multi state cooperative society or by the Central registrar for Multi state cooperative society registration in the competent Court. Taking cognizance does not involve any formal action or indeed action of any kind but occurs as soon as a Magistrate as such applies his mind to the suspected commission of offence”. Regarding the procedure involved in taking cognizance, to start with, there must be application of judicial mind to the materials, oral and documentary as well as other information submitted and apprised of multi state society. The litmus test of taking cognizance, whether it be relating to an offence on a complaint, or on a police report, or upon information of a person other than a police officer is making a thorough assessment of the allegations by coming into grip with the facts presented and bringing into focus the law on the subject and applying the facts to the law and thereafter arriving at a conclusion by a process of reasoning and evidencing that all relevant facts have been taken note of and properly analyzed in the light of the law applicable. An abridged and formulaic reproduction of facts to the exclusion of relevant aspects involved from the focus of mind would undoubtedly result in decision without application of mind, for, informed reasoning is the heart of the matter.Maximum Credit cooperative society While exercising discretion, with the intelligible differentia and by weighing the cause in judicial scales having regard to the facts and circumstances peculiar to each single case, courts must carefully decide and cautiously examine as to whether the complaint filed is an outcome of personal vendetta or outburst of animosity/enmity or originated from evil impact of fickle mind so as to wreak vengeance against the opponent, else, malicious prosecutions would be rampant putting at peril the valuable rights and liberties of citizens through courts themselves. Therefore, if a litigant or a citizen knocks at the doors of justice with a grievance. A tax payer will have to pay Rs 250 to avail services of TRPS. 'Tax kiosks' will be functional in certain residential areas on July 22 and in certain offices on July 24 and 25. At present, income of Rs 2-5 lakh attracts 10 per cent tax, Rs 5-10 lakh 20 per cent and above Rs 10 lakh, 30 percent.