Section 182 in The Code Of Criminal Procedure, 1973
Section 182 of CRPC “Offences committed by letters, etc”
(1) Any offense which includes cheating may, if the deception is practiced by means of letters or telecommunication messages, be inquired into or tried by any Court within whose local jurisdiction such letters or messages were sent or were received; and any offense of cheating and dishonestly inducing delivery of property may be inquired into or tried by a Court within whose local jurisdiction the property was delivered by the person deceived or was received by the accused person.
(2) Any offense punishable under section 494 or section 495 of the Indian Penal Code(45 of 1860) may be inquired into or tried by a Court within whose local jurisdiction the offense was committed or the offender last resided with his or her spouse by the first marriage.
Complete: the-code-of-criminal-procedure-1973