Rajasthan Excise Act, 1950–Sec. 67(2)–Scope–For the purpose of computing the period of limitation u/s. 67(2) of the Act, the date of institution of challan papers/charge-sheet would be deemed to be the date of prosecution–In the instant case, challan/charge-sheet was submitted before the Court within a period of one year from the date on which the alleged offence was committed–Order of taking cognizance was not barred by the limitation.


