(1)No court shall take cognizance of an offence punishable-(a)under Section 37, Section 38, Section 38-A, Section 39, except on a complaint or report of the Collector or an Excise Officer not below the rank of District Excise Officer as may be authorised by the Collector in this behalf;(b)under any other section of this Act other than Section 49 except on the complaint or report of an Excise Officer or Police Officer.
