Amendment status not verified — confirm the current text below against the official source.
Cognizence of offence. - FIR lodged against accused under Section 61 of Excise Act. After investigation challan put up by the Police. Magistrate is not competent to take cognizance of offence under Section 61 on basis of a report submitted by Police under Section 173 Cr. PC-Under Section 75 of Excise Act Magistrate could take cognizance either on his own knowledge or suspicion or on a complaint or report filed by an Excise Officer. Proceedings quashed under Section 482 Cr. P.c. Offence under Section 61. Report filed by Police Officer. Magistrate can take cognizance of offence if the Police Officer was invested with Powers of Excise Officer under Section 71.