61. [ Limitation of prosecutions. [Substituted by M.P. Act No. 23 of 1979.]
- [(1) No Court shall take cognizance of an offence punishable-(a)under Section 37, Section 38, Section 38-A, Section 39, except on a complaint or report of the Collector or an Excise Officer not below the rank of District Excise officer as may be authorised by the Collector in this behalf;(b)under any other section of this Act other than Section 49 except on the complaint or report of an Excise Officer or Police Officer.](2)Except with the special sanction of the State Government no Judicial Magistrate shall take cognizance of any offence punishable under this Act, or any rule or order thereunder, unless the prosecution is instituted within six months from the date on which the offence is alleged to have been committed.]
