Section 45(2) in The Jammu and Kashmir Excise Act, 1958 (1901 A. D.)
(2)Nothing herein contained shall have the effect of debarring of [Judicial Magistrate] [Substituted by Act XL of 1966 for 'Magistrate'.] from taking cognizance otherwise than on such a report i. e. in accordance with the provisions of section 190 Criminal Procedure Code :Provided that such [Judicial Magistrate] [Substituted by Act XL of 1966 for 'Magistrate'.] shall not take cognizance of an offence under the Excise Act, 1958, on complaints made by private individuals.
