Amendment status not verified — confirm the current text below against the official source.
Report by investigating officer - If, on any investigation by an excise officer, not below the rank of a Prohibition and Excise Sub-Inspector, 9[or Special Enforcement Bureau Officer not below the rank of a Sub-Inspector] a it appears that there is sufficient evidence to justify the prosecution of the accused, the investigating officer shall submit a report, which shall, for the purpose of 10[section 190 of the Code of Criminal Procedure, 1973], be deemed to be a police report, to a Magistrate having jurisdiction to inquire into or try the case and empowered to take cognizance of offences on police reports.