State Act

The Telangana Excise Act, 1968.

61. (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 #[Prohibition and Excise Officer] not below the rank of the $[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 #[Prohibition and Excise Department] are credited, after deducting there from the expenses incurred in connection with such realization.