(1) Any Collector, or any Excise Officer empowered under section 65, sub-section (2) may after Power of Excise Officer Search without a warrant.
Information and aid to Excise Officer.
Duty of owners and occupiers of land and Other persons to give notice of unlicensed manufactured.
Power of collection and certain Excise Officers to investigate offences.
Power and duties of Collector and certain recording in writing his reason for suspecting the Commission of an offence 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 and (b) as regards offences punishable under section 34, section 37, section 43 or section 44 of this Act any of the powers conferred upon Police Officers in respect of cognizable offences by clause
(a) of subsection (1) of section 30 and by section 44 of the said code and the said portions of the said code shall apply accordingly, subject to any restrictions or modifications prescribed.
(2) Subject to any restrictions prescribed by the State Government a Collector, or an Excise Officer empowered under section 65 of sub-section (2), may, without reference to a Magistrate, and for 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 this purpose of section 156 of the Code of Criminal Procedure, 1973 the area to which an Excise Officer empowered under section 65, subsection (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 investigation by a Collector or by an Excise Officer empowered under section 65, subsection (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 sub-section (2) of this section or Under section 56 of this Act, shall submit a report which shall, for the purposes of section 190 of the Code of Criminal procedure, 1973 be deemed to be a Police report 10 a Magistrate having jurisdiction to inquire in to or try the case and empowered to take cognizance of offences on Police reports.