THE UNITED PROVINCES EXCISE ACT 1910
Section 70. Cognizance of offence
(1) No Magistrate shall take cognizance
1[(a) of an offence punishable under section 60, section 60-A, section 62, section 63, section 64-A, section 65 or section 69-B, except on his own knowledge or suspicion or on the complaint or report of an Excise Officer ; or]
(b) of an offence punishable under section 64, section 66, section 67 or section 68 except on the complaint or report of the Collector or an Exercise Officer authorized by him by a general or special order in that behalf.
2[(2) Except with the special sanction of the State Government no Magistrate shall take cognizance of any offence punishable under this Act other than an offence committed or abetted under sub-section (a) and (b) of section 60-A and section 67, unless the prosecution is instituted within a year after the date on which the offence is alleged to have been committed.]
Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.
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