Amendment status not verified — confirm the current text below against the official source.
Intimation of certain prosecutions :- No Magistrate shall take cognizance of an offence referred to — (a) in section 45, section 48, section 54, or section 55 except on his own know- ledge or suspicion, or on the complaint or report of an Excise officer or an officer empowered in this behalf by the State Government, or (b) in section 56, section 60, clause (d) or clause (e) or section 61, except on the 38 complaint or report of the Collector or an Excise officer authorised by the Collector in this behalf.