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State of Mizoram - Section

Section 64 in The Mizoram Excise Act, 1973

64. Initiation of prosecution.

(1)No Magistrate shall take cognizance of an offence punishable-
(a)under Section 48, Section 49, or Section 59, except on his own knowledge or suspicion or on the complaint or report of an Excise Officer;
(b)under Section 51, Section 52, Section 53, or Section 59 except on the complaint or report of a Collector or other officer empowered under sub-section (2) of Section 37 to investigate the case; or
(c)under clause (d) of Section 57, except with the sanction of the Deputy Commissioner.
(2)Except with the special sanction of the Administrator, no Magistrate shall take cognizance of any offence punishable under this Act, unless the prosecution is instituted within six months after the commission of the offence.