(l) Any Excise Officer not below such rank and within such s pecified area, as the State Government may, by notification, prescribe, may, as regards offence under Section 34, Section 35, Section 36, Section 36 -A, Section 38-A, Section 39, Section 40 and Section 40 -A exercise the power conferred on an officer -incharge of a police station by the provision of Chapter XII of the Code of Criminal Procedure, 1973 (No. 2 of 1974) :
Provided that any such powers shall be subject to such restrict ions and modifications (if any) as the State Government may by rule prescribe.
(2) For the purposes of Section 156 of the said Code the area in regard to which an Excise Officer is empowered under sub -section (1) shall be deemed to be a police station, and such officer shall be deemed to be the officer in charge to the station.
(3) Any such officer, specially empowered in that behalf by the State Government, may without reference to a Magistrate and for reasons to be recorded by him in writ ing, stop further proceedings against any person concerned or supposed to be concerned in any o ffice against this Act, which he has investigated or which may have been reported to him.