section 77
Power to arrest without warrant, to seize articles liable to confiscation, and to make searches
The Odisha Excise Act, 2005Tax2005109 sections
Statutory text
Any Excise Officer may, subject to any restrictions as may be prescribed,- (a) arrrest without warrant any person found committing an offence punishable under Section 52, 54, 55, 58, 59, 62, or 63 ; (b) seize and detain any article which he has reason to believe to be liable to confiscation under this Act or any other law for the time being in force relating to the excise revenue; and (c) detain and search any person upon whom, and any vessel, raft, vehicle, animal, package, receptacle or covering in or upon which, he may have reasonable cause to suspect any such article to be.
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