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State of Goa - Section

Section 36A in The Goa Excise Duty Act, 1964

36A. [ Cognizance of offences. [Inserted by Amendment Act 8 of 1966.]

(1)No court shall take cognizance of an offence under this Act or under the rules made thereunder other than an offence under section 34 except on complaint made by the Commissioner or any other officer authorized by him either generally or specially in writing [or by any Police Officer of such rank as may be prescribed where the offence relates to intoxicating drug or opium.
(2)No Court inferior to that of a Magistrate of the First Class shall try any offence under this Act or the rules made thereunder.]
(3)[ Notwithstanding anything contained in the [Code of Criminal Procedure, 1973 (Central Act 2 of 1974)] [Inserted by Amendment Act 1 of 1969.] any offence under this Act may be tried summarily.]
(4)[ All offences punishable under this Act shall be cognizable and bailable] [Inserted by Amendment Act 18 of 1976.], [except that an offence relating to intoxicating drug or opium shall be non-bailable.] [Added by Amendment Act 9 of 1981.]