Bare ActsThe united provinces excise act, 1910

Section 70

Amendment status not verified — confirm the current text below against the official source.

(1) No Magistrate shall take cognizance- [(2) of an offence punishable under section 60, section 60A, section 62, section 63, section 64A section 65 or section 69 B, except on his own knowledge or suspicion or on the complaint or report of an excise officer; or]5 (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 60A and section 67, unless the prosecution is instituted within a year after the date on which the offence is alleged to have been committed.]4 Presumption as to commission of offence in certain cases

Section 70 – The united provinces excise act, 1910 | DailyLaw.ai