Section 26 in Orissa Motor Spirit (Taxation on Sales) Act, 1946
26. Cognizance of offences.
(1)No Court shall taken cognizance of any offence under this Act except with the previous sanction of the Collector and no Court inferior to that of a Magistrate of the second class shall try any such offence.(2)Except with the previous sanction of the Provincial Government no Court shall take cognizance of any offence under this Act unless the prosecution is instituted within six months from the date on which the offence is alleged to have been committed.
