K.L. Shrivastava, J.

1. This revision petition is directed against the order dated 7-9-1989 passed by the Judicial Magistrate First Class, Thandla in Criminal Case No. 339/89 where by the application filed by the petitioners on 3-9-1989 objecting to the jurisdiction of the Court to try the case has been rejected.

2. Circumstances giving rise to the revision petition are these : - Police Thandla on 9-8-1989 prosecuted the petitioners in respect of offences Under Sections 37 and 39 of the M. P. Excise Act, 1915 (for short 'the Act') allegedly committed on 29-4-1988. The petitioners put in appearance and filed the aforesaid application stating that cognizance of the aforesaid offences which are non-cognizable could not be taken on police charge-sheet and further that the prosecution is time barred.

3. The learned Magistrate held that as the excise commissioner has specially permitted the police in the matter, no exception can be taken to the prosecution. Regarding limitation it has been held that in view of the special permission dated 4-7-1989 by the Excise Commissioner, cognizance of the offence could be taken even after six months from the date on which the offences are alleged to have been committed.

4. The contention of the learned counsel for the petitioners in this Court is that bare reading of Section 61 of the Act reveals that the view taken by the learned Magistrate is unwarranted.

5. The contention of the learned counsel for the State is that the impugned order is proper and no interference in revision is called for.

6. The contentions canvassed by the learned counsel for the petitioners are based on Section 61 of the Act. It may usefully be reproduced. It runs thus : -

"61. Limitation of prosecutions. - (1) No Court shall take cognizance of an offence punishable .-

(a) Under Section 37, Section 38, Section 38-A, Section 39 except on a complaint or report of the Collector or an excise officer not below the rank of District, excise officer as may be authorised by the Collector in this behalf;

(b) Under any other section of this Act other than Section 49 except on the complaint or report of an excise officer or police officer;

(c) Except with the special sanction of the State Government no Judicial Magistrate shall take cognizance of any offence punishable under this Act, or any rule or order thereunder unless the prosecution is instituted within six months from the date on which the offence is alleged to have been committed."

7. In the instant case the prosecution in respect of offence Under Sections 37 and 38 of the Act case has been initiated at the instance of the police and, therefore, the learned Magistrate could not have taken cognizance of the offence in view of the provision embodied in Section 61(1 )(a) of the Act.

8. It may further be pointed out that the present prosecution is also barred by time as provided Under Section 468 of the Code of Criminal Procedure, 1973 (for short 'the Code').

9. Section 2(n) of the Code defines offence as under : -

"Offence" means any act or omission made punishable by any law for the time being in force and includes any act in respect of which a complaint may be made Under Section 20 of the Cattle Trespass Act, 1871 (1 of 1871);

Section 468 of the Code is in these terms : -

468. Bar to taking cognizance after lapse of the period of limitation.

(1) Except as otherwise provided elsewhere in this Code, no Court shall take cognizance of an offence of the category specified in Sub-section (2) after the expiry of the period of limitation.

(2) The period of limitation shall be -

(a) six months, if the offence is punishable with fine only;

(b) one year, if the offence is punishable with imprisonment for a term not exceeding one year;

(c) three years, if the offence is punishable with imprisonment for a term exceeding one year but not exceeding three years;

(3) for the purpose of this section, the period of limitation, in relation to offences which may be tried together shall be determined with reference