Section 70(2) in The United Provinces Excise Act, 1910
(2)[ Except with the special sanction of the State Government no Magistrate shall take congnisance of any offence punishable under this Act other than an offence committed or abetted under sub-sections (a) and (b) of Section 60-A and Section 67, unless the prosecution is instituted within a year after the date on which the offence is alleged to have been committed.] [Substituted by U.P. Act No. 4 of 2018, dated 5.1.2018]
