Amendment status not verified — confirm the current text below against the official source.
(1) No Court shall take cognizance of an offence punishable under this Act except on a report in writing of the facts constituting such offence made by an Excise Officer of or above the rank of Excise Inspector. (2) No Court inferior to that of a Magistrate of the first class shall try any offence punishable under this Act. (3) An offence punishable under this Act shall be cognizable and bailable within the meaning of the Code of Criminal Procedure, 1898.