(1) The Excise Commissioner or the Collector, or any Excise Officer specially empowered by the State Government in this behalf, not below the rank of Superintendent of Excise :-
(a) may accept from any person whose license, permit, or pass is liable to be cancelled or suspended under clause (a), clause (b) or clause (c) of section 29, or who is reasonably suspected of having committed an offence punishable under any section of this Act other than section 46, payment of a sum of money, not exceeding rupees five thousand in lieu of such cancellation or suspension by way of composition for such offence, as the case may be ; and
(b) in any case Which may property has been seized as being liable to confiscation under section 54, may, at any time before the Magistrate. had passed an order under section 55 sub-section (1 ), release the property on payment of any sum not exceeding the value thereof as estimated by the Collector or such Excise Officer or rupees five thousand whichever is higher.
(2) when the amount assessed as composition money under sub-section (1) have been paid, the accused person, if in custody shall be discharged and the property seized, if any, shall be released, and no further proceeding shall be taken against such person or property.
CHAPTER-IX DETECTION, INVESTIGATION AND TRIAL OF OFFENCES AND PROCEDURE
57. Any of the following officers namely
(a) the Excise Commissioner, or
(b) a Collector, or
(c) any Excise Officer not below such rank as the State Government may, by notification, specify, may, subject to any restriction may be prescribed by the State Governmentl. enter and inspect, at any time, by day or night, any place in which any licenced manufacture carries on the manufacture of or stores, any intoxicants ;
Power to compound Offences and to release Property liable to confiscation.
Power to enter and inspect, and power to test and seize measures, etc.
11. enter and inspect, at any time during which the same may be open, any place in which any intoxicant is kept for sale by any licensed person;
Ill. examine the accounts and register maintained in any such place as aforesaid ;
IV. examine, test, measure or weight any materials.
steel, utensils, implements apparatus or intoxicant found in any such place as aforesaid ; and V. examine or test and seize any measures, weights or testing instruments, found in any such place as aforesaid, which he has reason to believe to be false.
58. Any officer of the Excise, Police Department, not below such rank as may be specified by the State Government, may, subject to any restrictions prescribed by the State Governmenti. arrest without warrant - a) any person found committing an offence punishable under section 34, section 37, section 43 or section 44 ; or b) who obstructs such officer while in the execution of his duty or who has escaped or attempts to escape from lawful custody ;
11. seize and detain any article which he has reason to believe to be liable to confiscation under this Act of any other law for the time being in force relating to the Excise revenue ;
and
111. detain and search any person upon whom and any vessel, raft, vehicle, animal, package, receptacle or covering in which, he may have reasonable cause to suspect any such article to be.
59. The Collector or any Magistrate empowered to try offences punishable under this Act, may issue a warrant for the arrest of any person whom he has reason to believe to have committed or abetted the commission of any offence punishable under section 34, section 37, section 43 or section 44.
60. !f any Collector, or Magistrate empowered tom try offences punishable under this Act, upon information received, and after such enquiry (if any) as he thinks necessary has reason to believe that any offence punishable under section 34, section 37, section 43 or section 44 been or is likely to be, committed or abetted, he may issue a warrant to search for - any intoxicant, material, steel, utensil, implemented, or apparatus in respect of which the alleged offence has been, or is likely to be committed or abetted or any document which throws or is likely to throw any light on the alleged offence.
61. The Collector, or any Magistrate empowered to try offences punishable under this Act, may at any time-
(a) arrest or direct the arrest in his presence of any person for whose arrest, he is competent at the time and in the circumstances to issue a warrant under section 59. Or
(b) search, or direct a search to be made in his presence of, any place for the search of which he is competent to issue a Power to arrest without warrant, to seize articles liable to confiscation, and to make search.
Power to issue warrant of arrest.
Power to issue search warrant.
Power of Collector or Magistrate to arrest or Search without issuing a warrant.
® search warrant under section 60.
62. Whenever any Excise Officer not below such rank as the State Government may by notification, specify, has reason to believe that an offence punishable under section 34, section 37, section 43 of section 44 has been, is being, or is likely to be, committed or abetted, and that a search warrant cannot be obtained without affording the offender an opportunity of escaping of concealing evidence of the offence.
He may, after, recording the grounds of his belief, at any time by day or night enter and search any place, and may seize anything found therein which he has reason to believe to be liable to confiscation under this Act ; together or with any document which may furnish evidence of the commission of the alleged offence, and may detain and search, and if he thinks proper, arrest, any person found in such place whom he has reason to believe to have committed or abetted any such offence as aforesaid.