Section 55 in The Himachal Pradesh Excise Act, 2011
55. Cognizance of offences.
(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.(2)Except as otherwise provided elsewhere in this Act, no court shall take cognizance of an offence under sub-section (1), after the expiry of the period of limitation specified in sub-section(3).(3)The period of limitation for the offences shall be -(a)six months, if the offence is punishable with fine only;(b)one year, if the offence is punishable with imprisonment for a term not exceeding one year; and(c)three years, if the offence is punishable with imprisonment for a term exceeding one year.(4)For the purposes of this section, the period of limitation, in relation to offences which may be tried together, shall be determined with reference to the offence which is punishable with the more severe punishment or, as the case may be, the most severe punishment.
