Section 55(1) in The Himachal Pradesh Excise Act, 2011
(1)No Judicial Magistrate shall take cognizance of any offence punishable, -(a)under sections 39, 40 or 41, except on the complaint or report of an Excise Officer; or(b)under sections 26, 43, 44, 45, 46, 47 or 59, except on the complaint of the Collector or an Excise Officer authorized by him in that behalf.
