Amendment status not verified — confirm the current text below against the official source.
Powers and duties of Excise Officers investigating offences (1) The Collector, or any Excise Officer empowered under sub-section (2) of Section 77, may after recording in writing his reason for suspecting the commission of an offence under this Act which he is empowered to investigate, exercise - (a) any of the powers conferred upon Police Officer making an investigation, or upon an Officer-in-charge of a Police-Station by Sections 160 to 171 of the Code of Criminal Procedure, 1973, (2 of 1974), and (b) as regards offences punishable under section 47, section 49, section 55 or section 56 of this Act, any of the powers conferred upon Police Officers in respect of cognizable offences by clauses first of sub-section (1) of section 41 and by section 55 of the said code. and the said portions of the said code shall apply accordingly, subject to any restrictions or modifications prescribed by the State Government by the rural made under section 89, clause (o) (2) Subject to any restrictions prescribed by State Government, a Collector or an Excise Officer empowered under Section 77, Sub-section (2) may, without reference to a Magistrate, and for the reasons to be recorded by him in writing, stop further proceedings against any person concerned, or supposed to be concerned, in any offence which he or any Excise Officer subordinate to him has investigated. (3) For the purpose of Section 156 of the Code of Criminal Procedure, [1973 (2 of 1974], the area to which an Excise Officer empowered under Section 77, Sub-section (2), is appointed shall be deemed to be a police-Station, and such officer shall be deemed to be the Officer-in-charge of such station. (4) As soon as an investigation by a Collector or by an Excise Officer empowered under Section 7, Sub-section (2), has been completed, if it appears that there is sufficient evidence to justify the forwarding of the accused to a Magistrate, the investigating officer, unless he proceeds under Section (2) of this Section or under Section 68 of this Act, shall submit a report (which shall, for the purposes of Section 190 of the Code of Criminal Procedure, [1973, 2 of 1974] 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.