The United Provinces Excise Act 1910State Act of Uttar Pradesh · Act 4 of 1910
(1) No Magistrate shall take cognizance
[(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) 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.]