(1) A Collector may,without the order of a Magistrate, investigate any offence punishable under this Act which a Court having jurisdiction over the local area within the limits of the Collector’s jurisdiction would have power to inquire into or try under the provisions of chapter XV of the cod of Criminal Procedure, 1973 relating to the place of inquiry or trial.
(2) Any other Excise officer specially empowered in this behalf by the State Government in respect of all or any specified offences punishable under this Act, may, without the order of a Magistrate, investigate any such offence which a court having jurisdiction over the local area to which such officer is appointed would have power to inquire into or try under the aforesaid1 provision.
77. Powers and duties of Collector and certain Excise officers investigation offences —
(1) Any Collector, or any Excise officer empowered under section 76, subsection (2), may, after 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 45, section 48, section 54 or section 55 of this Act—any of the powers conferred upon police officers in respect of cognizable offences by clause (a) of sub-section (1) of section 41 and by section 55 of the said 34 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 76, 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 the purpose of section 156 of the Code of Criminal procedure, 1973 the area to which an Excise officer empowered under Section 76, sub-section (2), is appointed shall be deemed to be a police station, and such officer shall be deemed to be the officer shall be deemed to be the officer-in-charge of such station.
(4) As soon as an investigation by a Collector or by an Excise Officer empowered under section 76, sub-section (2), has been completed, if it appears that there is sufficient evidence to justify the forwarding of the accused to a Magistrate, the investigation officer unless he proceeds under sub-section (2) of this section or under section 67 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 to a Magistrate having jurisdiction to inquire into or try the case and empowered to take cognizence of offences on police report.