(1) Any Excise Inspector or any Excise Officer not below such rank and within such specified area as the Government may, by notification, prescribe, may, as regards offences under section 31, section 32, section 33, section 35 or section 36, exercise powers conferred on an officer in charge of a police station by the provisions of the Code of Criminal Procedure, 1898 (Central Act 5 of 1898):
Provided that any such power shall be subject to such restrictions and modifications, if any, as the Government may prescribe.
(2) For the purposes of section 156 of the said Code, the area in regard to which an Excise Inspector 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 of such station.
Report by Investigating Officer
55. If, on any investigation by an Excise Inspector or an Excise Officer empowered under sub-section (1) of section 54, 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 Code of Criminal Procedure 1898 (Central Act 5 of 1898), 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.
Report by Excise Officer
56. Where any Excise Officer below the rank of an Excise Inspector makes any arrest, seizure or search under this Act, he shall, within twenty four hours thereafter ---
(a) make a full report of all the particulars of the arrest, seizure search to his immediate official superior, and
(b) unless bail be accepted under section 58, take or send the person arrested or the thing seized, with all convenient despatch, to a Magistrate for trail or adjudication.
304 Arrest, search, etc., how to be made
57. Any person arrested under this Act shall be informed, as soon as may be, of the grounds for such arrest and save as in this Act otherwise expressly provided, the provisions of the Code of Criminal Procedure, 1898 (Central Act 5 of 1898) relating to arrests, detention in custody, searches, summonses, warrants of arrests, search warrants, the production of persons arrested and the disposal of things seized, shall apply, as far as may be, to all action taken in these respects under this Act.
Security for appearance in case of arrest without warrant