Procedure in executing warrants and in making arrest and searches

(1) Save as in this Act otherwise expressly provided, the provisions of the Code of Criminal Procedure, 1898 (V of 1898), relating to arrests, searching warrants of arrest and searches, warrants shall apply, so far as may be, to like warrants issued and to arrests and searches made under the provisions of this Act. (2) For the purposes of the aforesaid provisions a Collector shall be deemed to be a Court. (3) Warrants issued by a Collector shall ordinarily be directed to one or more Excise officers. (4) Officers to whom a Collector’s warrant is directed or endorsed, and officers other than Collectors making arrests, searches and seizures under section 38 or section 41 shall for the purpose of the aforesaid provisions of the Code of Criminal Procedure, 1898 (V of 1898), be deemed to be police officers.