Powers and duties of Excise Officers investigating offences:– (1) For

1. (1) For the purposes of investigation of offences under this Act the Officer in Charge of an Excise Station shall exercise the same powers as are conferred upon an Officer in Charge of Police Station by the Code of Criminal Procedure, 2 of 1974. (2) The Investigating Officer shall, unless he proceeds under Section 75; after completion of investigation of any offence under this Act, submit a report through the Officer in Charge of the Excise Station, if he is below the rank of Officer in Charge of the Excise Station to the Judicial Magistrate having jurisdiction to inquire into or try the case and empowered to take cognizance of the offence if it appears that there is suficient evidence to justify the forwarding of the accused to such Magistrate.

the purposes of investigation of offences under this Act the Officer in Charge of an Excise Station shall exercise the same powers as are conferred upon an Officer in Charge

of Police Station by the Code of Criminal Procedure, 2 of 1974.

1. (2) The Investigating Officer shall, unless he proceeds under Section 75; after completion of investigation of any offence under this Act, submit a report through the

Officer in Charge of the Excise Station, if he is below the rank of Officer in Charge of

the Excise Station to the Judicial Magistrate having jurisdiction to inquire into or try the case and empowered to take cognizance of the offence if it appears that there is suficient evidence to justify the forwarding of the accused to such Magistrate.