(1) Proceedings in respect of any offence against this Act shall be commenced within 6 months after the commission of the offence and not otherwise.
(2) Proceedings in respect of any offence against or any sum of money due under this Act shall be instituted by or at the instance of the Comptroller of Excise or the Commissioner of Police and may be conducted by any person authorised in writing by either of them.
(3) Every cause in respect of any offence against this Act shall be heard and determined by a magistrate as an offence punishable on summary conviction, and the mode of procedure, except as varied by this Act, shall be according to the law regulating the duties of and proceedings before magistrates for such offences.