- No Magistrate, shall take cognizance of an offence punishable-(a)under section 34 or section 37 except on the complaint or report of the Deputy Commissioner or of an Excise Officer authorised by the Government in this behalf, or(b)under any other section of this Act, other than section 45 or section 47, except on his own knowledge or suspicion or on the complaint or report of [an Excise officer or a Police Officer duly authorised in that behalf] [Amendment vide the E. O.G. No.16 dated 25-04-1989]
