Section 23 of The Uttar Pradesh Excies (Amendment) Act, 2017 — Amendment of section 70

23. In section 70 of the principal Act,- (a) in sub-section (1) for clause (a) the following clause shall be substituted, namely:- "(a) of an offence punishable under section 60, section 60-A, section 62, section 63, section 64-A, section 65 or section 69-B, except on his own knowledge or suspicion or on the complaint or report of an Excise Officer; or" (b) for sub-section (2) the following sub-section shall be substituted, namely:- "(2) Except with the special sanction of the State Government no Magistrate shall take cognizance of any offence punishable under this Act other than an offence committed or abetted under sub-sections (a) and (b) of section 60-A and section 67, unless the prosecution is instituted within a year after the date on which the offence is alleged to have been committed. "