(1) No Magistrate shall take cognizance of an offence punishable-
(a) under section 38 or section 41 except on the complaint of the Collector or the 1[Prohibition and Excise Officer] not below the rank of the 2[District Prohibition and Excise Officer], in this behalf, or
(b) under any other section of this Act other than section 48, except on his own knowledge or suspicion or on the complaint or report of an excise or police officer.
(2) Notwithstanding anything in any other law for the time being in force in the State, all sums realised on account of fines imposed by a Magistrate on conviction of a person for any offence under this Act, shall, on such realization be credited to the head of account to which the receipts of the 1[Prohibition and Excise Department] are credited, after deducting there from the expenses incurred in connection with such realization.
Footnotes in the official text
- 1.Throughout the Act For Substituted 1. Excise Officer - Prohibition and Excise Officer 2. Commissioner of Excise - Commissioner of Prohibition and Excise 3. Additional Commissioner of Excise - Additional Commissioner of Prohibition and Excise 4. Deputy Commissioner of Excise - Deputy Commissioner of Prohibition and Excise 5. Assistant Commissioner of Excise - Assistant Commissioner of Prohibition and Excise 6. Excise Superintendent - $Prohibition and Excise Superintendent 7. Assistant Excise Superintendent - Assistant Prohibition and Excise and Superintendent 8. Excise Department - Prohibition and Excise Department [vide. Act No.17 of 1995.]
- 2.Throughout the Act, for the words “Prohibition and Excise Superintendent” the words “District Prohibition and Excise Officer” substituted vide. Act No.32 of 2017.