section 43
Powers of investigating officer
The Nagaland Excise Act 1967(1) Any Collector or other officer empowered under the provisions of section 42, sub-section (2), having recorded in writing his reason for suspecting the commission of an offence which he is empowered to investigate, may exercise the powers conferred upon a police officer making an investigation or upon an officer-in-charge of police station by sections 160 to 170 of the Code of Criminal Procedure, 1898, (V of 1898) and as regards offences punishable under sections 53, 54, 55, 56, 57 and 61 of this Act, the powers conferred upon such Police officers, in respect of cognizable offences by the first clause of sub-section (1) of section 54 and by section 56 of the said Code. (2) Subject to such restrictions as the State Government may prescribe, a Collector or, with the previous permission of the Collector but not otherwise, any other officer specially empowered under section 42 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 has investigated. (3) For the purpose of the provisions of section 166 of the Code of Criminal Procedure, 1898, (V of 1898) the area to which an officer specially empowered under section 52, sub-section (2) is appointed shall be deemed to be a police station, and such officer the officer-in-charge of such station. (4) As soon as an investigation under section 42 has been completed, if it appears that there is sufficient evidence to justify the forwarding of the accused to a Magistrate, the investigating officer, when he does not proceed under sub-section (2) or under section 70, shall submit a report, which for the purposes of Section 190 of the Code of Criminal Procedure, 1898, (V of 1898) shall be deemed to be a police report, in such form as the State Government my prescribe to be a Magistrate having jurisdiction to inquire into or try the case and empowered to take cognizance of offences on police report.
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