Procedure for prosecution and credit of fines to Prohibition and Excise

Department

1[or to Special Enforcement Bureau]- (1) No Magistrate shall take congnizance of an offence punishable -

1. (a) under section 38 or section 41 except on the complaint of the Collector or 2[Executive Magistrate or]of an Excise Officer not below the rank of an Excise Superintendent, in this behalf, or
2. (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 a Prohibition and Excise Officer or police officer 3[or Special Enforcement Bureau Officer.]

1. (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 realisation be credited to the head of account to which the receipts of the Excise