Cognizance of offences.

1. (1) No5[judicial Magistrate] shall take cognizance of an offence punishable.
   • (a) under Section 61 or Section 66 except on his own knowledge or suspicion or on the complaint or report of an excise officer; or
   • (b) under Section 62, Section 63, Section 64, Section 65, Section 68, or Section 70, except on the complaint or report of the Collector or a excise officer authorized by him in that behalf.
2. (2) Except with the special sanction of the State Government no [Judicial Magistrate] shall take cognizance of any offence punishable under this Act unless the prosecution is instituted within a year after the date on which the offence is alleged to have been committed.

⁵ Substituted for the word "Magistrate" by Punjab Separation of Judicial and Executive Functions Act, 1964 (25 of 1964).