3. In the Excise Act, 1909 (Ben. Act V of 1909), the following amendments shall be made, namely:-(1) in section 46, for the words and commas “which may extend to six months, or to fine which may extend to one thousand taka, or to both” the words “not less than one year and not more than five years and with fine which shall not be less than five thousand taka and not more than twenty thousand taka” shall be substituted;(2) in section 49, for the words “three months” the words “one year” and for the words “one thousand taka” the words “ten thousand taka” shall be substituted;(3) in section 50, for the words “three months” the words “one year” and for the words “five hundred taka” the words “five thousand taka” shall be substituted;(4) in section 51 (1), for the words “five hundred taka” the words “five thousand taka” shall be substituted;(5) in section 52, for the words “six months” the words “two years” and for the words “one thousand taka” the words “ten thousand taka” shall be substituted;(6) in section 53,-(a) in sub-section (1), for the words “three months” the words “one year” and for the words “one thousand taka” the words “ten thousand taka” shall be substituted;(b) in sub-section (2), for the words “two hundred taka” the words “two thousand taka” shall be substituted;(7) in section 54, for the words “two hundred taka” the words “two thousand taka” and for the words “five hundred taka” the words “five thousand taka” shall be substituted;(8) in section 59, for the words “two hundred taka” the words “two thousand taka” shall be substituted;(9) in section 65(i)(a), for the words “one thousand taka” the words “ten thousand taka but not less than one thousand taka” shall be substituted; and(10) for section 82 the following shall be substituted, namely:-“82. Magistrate having jurisdiction to try offences- No Magistrate other than a Magistrate of the first class shall try any offence punishable under this Act.”.