- No Magistrate shall take cognizance of an offence referred to-(a)in section 46, [section 46A, section 46AA,] [Substituted by section 23 of the Bengal Excise (Amendment) Act, 2012 (West Bengal Act No. 16 of 2012) for the word, figures and letter section 46A, which were earlier inserted by section 20(1) of the Bengal Excise (Amendment) Act, 1979 (West Bengal Act No. 12 of 1979).] section 48, section 52 or section 53, except on his own knowledge or suspicion, or on the complaint or report of an Excise Officer or an officer empowered in this behalf by the [State Government] [Substituted by paragraph 4(1) of the Adaptation of Laws Order, 1950 for the words Provincial Government, which were earlier substituted by paragraph 4(1) of the Government of India (Adaptation of Indian Laws) Order, 1937 for the words Local Government.]; or(b)in section 54, [section 54A,] [Inserted by section 2000 of the Bengal Excise (Amendment) Act, 1979 (West Bengal Act No. 12 of 1979).] section 58, clause (d) or clause (e), or section 59, except on the complaint or report of the Collector or an Excise Officer authorized by the Collector in this behalf.
