Amendment status not verified — confirm the current text below against the official source.
If an excise officer― (a) vexatiously and unnecessarily enters or searches, or causes to be entered or searched, any place under colour of exercising any power conferred by this Act; or (b) vexatioulsy and unnecessarily seizes the moveable propery of any person on the pretence of seizing or searching for any article liable to confiscation under this Act; or (c) vexatiously and unnecessarily searches, arrests or detains any person; or (d) without lawful excuse ceases or refuses to perform or withdraws himself from the duties of his office unless expressly allowed to do so in writing by the Collector of unless he shall have given to his immediate superior officer two months, notice in writing of his intention to do so; he shall be liable to imprisonment for a term which may extent to three months, or with fine which may extend to five hundred rupees, or with both. 1[71. If on investigation by an officer, empowered under sub- section (1) of section 46, it appears that the offender is not disclosing his true and correct identity or is incapable of furnishing adequate surety/ security or incapable of paying penalty of for any other reasons