(1) Whenever a Collector issues a warrant under this Act for the arrest of any person, he may at his discretion direct, by endorsement or the warrant, that, if such person executes a bond with sufficient sureties for his attendance, before the Collector or before an Excise officer empowered under section 76, sub-section
(2), to investigate the case, at specified time and there after until otherwise directed by the Collector or an Excise officer empowered as aforesaid, the officer to whom the warrant is directed shall take such security, and shall release such person from custody
(2) The endorsement shall state —
(a) the number of surities,
(b) the amount in which they, and the person for whose arrest the warrant is issued, are respectively to be bound, and
(c) the time at which such person is to attend as aforesaid.
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(3) Whenever security is taken under this section, the officer to whom the warrant is directed shall forward the bond to the Collector or to an Excise officer empowered as aforesaid.
(4) Whenever any person is arrested under this Act, otherwise than under a warrant and is prepared to give bail, he shall be released on bail, or, at the discretion of the officer releasing him, on his own bond.
(5) Any Excise officer not below such rank as the State Government may, by notification, prescribe, may release persons on bail or on their own bond.
(6) Bonds taken under this section from person arrested otherwise than under warrant shall bind such persons to appear before the Collector or an Excise officer empowered under section 76, sub-section (2), to investigate the case.
(7) A bond taken under this section for the purpose of sub-section (8) shall be deemed to be a bond under the code of criminal procedure, 1973.
(8) The provisions of sections 439 to 449 or the code of Criminal Procedure, 1973 shall apply, so far as may be, in every case in which bail is accepted or a bond taken under this section.