(1)No Magistrate shall take congnizance of an offence punishable(a)[ under Section 54 or Section 54-B or Section 54-D or Section 57 or Section 59 or Section 62-A or Section 63 except on his own knowledge or suspicion or on a complaint or the report of an Excise Officer; or] [Substituted by Rajasthan Finance Act, 2014 (Act No. 14 of 2014), dated 31.7.2014.](b)under Section 55 or Section 56 [or Section 58 or Section 58A] [Substituted by Act No. 6 of 2007 (w.e.f. 6.6.2007)] or Section 60 or Section 61 or Section 62 except [on a complaint or the] [Substituted and Added by Rajasthan Act 22 of 1958.] report of an officer not below the rank of the Excise commissioner or an Excise Officer [duly empowered] [Substituted and Added by Rajasthan Act 22 of 1958.] in that behalf.[Explanation] [Substituted and Added by Rajasthan Act 22 of 1958.] The report of an Excise Officer under this sub-section shall be treated for all purposes of trial to be a report made by a police officer within the meaning of Clause (b) of sub-section (1) of Section 190 of the Code of Criminal Procedure [1973 (Central Act 2 of 1974)] [Added by Rajasthan Act 41 of 1956.].
