https://www.taxtmi.com/caselaws?id=90099 Reports filed by Excise Inspectors concerning offences under the Abkari Act were treated as complaints under procedural law, because the statutory scheme empowered the Abkari Officer to search, seize, arrest and forward a report to the Magistrate. The absence of an express reference to Section 57A did not by itself negate competence to place the offence before the court. Earlier rulings were distinguished as involving officers without competence. Where the offence is triable exclusively by the Court of Session, however, the Magistrate must still follow the mandatory committal procedure, including inquiry requirements before commitment. en-us Tue, 19 May 1998 00:00:00 +0530 Mon, 03 Oct 2011 19:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90099 Reports filed by Excise Inspectors concerning offences under the Abkari Act were treated as complaints under procedural law, because the statutory scheme empowered the Abkari Officer to search, seize, arrest and forward a report to the Magistrate. The absence of an express reference to Section 57A did not by itself negate competence to place the offence before the court. Earlier rulings were distinguished as involving officers without competence. Where the offence is triable exclusively by the Court of Session, however, the Magistrate must still follow the mandatory committal procedure, including inquiry requirements before commitment. Case-Laws Central Excise Tue, 19 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90099