Section 70 in The United Provinces Excise Act, 1910
70. Cognizance of offence.
(1)No Magistrate shall take cognizance-(a)[ of an offence punishable under Section 60, Section 60-A, Section 62, Section 63, Section 64-A, Section 65 or Section 69-B, except on his own knowledge or suspicion or on the complaint or report of an Excise Officer; or] [Substituted by U.P. Act No. 4 of 2018, dated 5.1.2018](b)of an offence punishable under Section 64, Section 66, Section 67 or Section 68 except on the complaint or report of the Collector or an Excise Officer authorised by him by a general or special order in that behalf.(2)[ Except with the special sanction of the State Government no Magistrate shall take congnisance of any offence punishable under this Act other than an offence committed or abetted under sub-sections (a) and (b) of Section 60-A and Section 67, unless the prosecution is instituted within a year after the date on which the offence is alleged to have been committed.] [Substituted by U.P. Act No. 4 of 2018, dated 5.1.2018]
