Limitation of suits and prosecutions

Limitation of suits and prosecutions—No Civil Court shall try any suit against the Government or any Excise Officer in respect of anything done, or alleged to have been done, in pursuance of this Act, and, except with the previous sanction of the State Government, no Magistrate shall take cognizance of any charge made against any Excise Officer under this Act or any other law relating to the excise revenue or made against any other person under this Act, unless the suit or prosecution is instituted within six months after the date of the act complained of.