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State of Assam - Section

Section 65 in The Assam Excise Act, 1910

65. Initiation of prosecution.

(1)No Magistrate shall take cognizance of an offence punishable-
(a)under Section 53, 54, 55 or 60 except on his own knowledge or suspicion or on the complaint or report of an Excise Officer;
(b)under Section 56, 57, 58 or 62 except on the complaint or report of a Collector or other officer empowered under Section 42, sub-section (2) to investigate the case ; or
(c)under Clauses (d) and (e) of Section 61 except with the sanction of the District Collector.
(2)Except with the special sanction of the State Government 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.