The expression takes cognizance if an offence used in section 142 of the Act has not been defined. The section 190 of the code of Criminal Procedure also deals with cognizance offences by Magistrate.

But this expression has not been defined in the Code. In its board and lateral sense, it means taking notice of an offence and would include the intention of initiating judicial proceedings against the offender I respect of that offence or taking steps to see whether there is any basis for initiating judicial proceedings or other purpose s.

Cognizance if an offence punishable under section section 138 N I Act, is to be taken not under section 190 of the Code but under section 142 if the Act and pre conditions for taking cognizance is that the Magistrate must apply the mind to the offence for the purpose of examining the complainant and his witnesses and to issue process under section 204 of the Code where a prima facie case is made out. Once the Magistrate takes cognizance under section 142ifvthe Act, it gets jurisdiction.