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        2018 (2) TMI 1901 - HC - Indian Laws

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        Pre-commencement cognizance under Bihar excise law remained with the Magistrate before the 2016 Act took effect. Section 85(1) of the Bihar Prohibition and Excise Act, 2016 authorises a Special Judge to take cognizance without committal, but that regime applied only ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Pre-commencement cognizance under Bihar excise law remained with the Magistrate before the 2016 Act took effect.

                              Section 85(1) of the Bihar Prohibition and Excise Act, 2016 authorises a Special Judge to take cognizance without committal, but that regime applied only from 2 October 2016. Because cognizance in the matter had already been taken on 30 July 2016, the Magistrate remained competent to act under the pre-commencement excise law. The jurisdictional challenge therefore fails, and the cognizance order is upheld.




                              Issues: Whether the cognizance taken by the Magistrate under Section 53(a) of the Bihar Excise (Amendment) Act, 2016 was without jurisdiction in view of Section 85 of the Bihar Prohibition and Excise Act, 2016.

                              Analysis: Section 85(1) of the Bihar Prohibition and Excise Act, 2016 empowers a Special Judge to take cognizance without committal, but the Act came into force only on 2 October 2016. The cognizance in the present case had been taken earlier, on 30 July 2016. For the period prior to the commencement of the 2016 Act, the Magistrate was competent to take cognizance of offences under the Excise law.

                              Conclusion: The challenge to the Magistrate's jurisdiction fails and the order taking cognizance is upheld.


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                              ActsIncome Tax
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