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State of Assam - Section

Section 69 in The Assam Excise Act, 2000

69. Initiation of prosecution.

(1)No Magistrate shall take cognizance of an offence punishable-
(a)[ under Section 53, 54, 55, 61 or 61-B except on his own knowledge or suspicion or on the complaint or report of an Excise Officer; [Substituted by Assam Act No. 4 of 2018, dated 16.3.2018.]
(b)under 56, 57, 58, 58-A or 64 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 clause (d) and (e) of Section 62 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.