Section 4: In the principal Act, for the existing section 49, the following shall be substituted, namely
The Assam Excise Act, 2018State Act of Assam · Act 4 of 2018
“49. Bail.- (1) Subject to sub- section (2) of this section, the provisions of the Code of Criminal Procedure, 1973 shall apply Central Act 2 of to bail in respect of the offences under this Act. 1974
(2) Except for the offences punishable under sub-section (1) of section 53, section 54 and section 55, which shall be nonbailable, all other offences under this Act shall be bailable within the meaning of the said Code.
(3) All Excise Officers and Police Officers, not below such rank as the State Government may prescribe, shall be empowered to accept bail in respect of bailable offences.”