Amendment status not verified — confirm the current text below against the official source.
Report by Investigating Officer.- If, on any investigation by an 1[Inspector of Excise, a Sub-Inspector of Excise]1 or an Excise Officer empowered under sub-section (1) of section 55, 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 purposes of section 190 of the 2[Code of Criminal Procedure, 1973]2 , 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.