- No Magistrate shall take cognizance of an offence referred to-(a)in Section 46, Section 48, Section 52 or Section 53, except on his own knowledge or suspicion or on the complaint or report of an Excise Officer or officer empowered in this behalf by the Chief Commissioner; or(b)in Section 54, Section 58, Clause (d) or Clause (e), or Section 59, except on the complaint or report of the Collector or an Excise Officer authorised by the Collector in this behalf.
