- No Magistrate shall take cognizance of an offence referred to -(a)in section 47, section 49, section 55, or section 56, 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, or(b)in section 57, section 61, clause (d) or clause (e), or section 62, except on the complaint or report of the Collector or an Excise Officer authorised by the Collector in this behalf.
