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State of Punjab - Section

Section 75 in The Punjab Excise Act, 1914

75. Cognizance of offences.

(1)No [judicial Magistrate] [Substituted for the word 'Magistrate' by Punjab Separation of Judicial and Executive Functions Act, 1964 (25 of 1964).] shall take cognizance of an offence punishable.
(a)under Section 61 or Section 66 except on his own knowledge or suspicion or on the complaint or report of an excise officer; or
(b)under Section 62, Section 63, Section 64, Section 65, Section 68, or Section 70, except on the complaint or report of the Collector or a excise officer authorized by him in that behalf.
(2)Except with the special sanction of the State Government no [judicial Magistrate] [Substituted for the word 'Magistrate' by Punjab Separation of Judicial and Executive Functions Act, 1964 (25 of 1964).] shall take cognizance of any offence punishable under this Act unless the prosecution is instituted within a year after the date on which the offence is alleged to have been committed.