section 88
Application of certain provisions of the Code of Criminal Procedure, 1973
The Odisha Excise Act, 2005Tax2005109 sections
Statutory text
and the Indian Evidence Act, 1872 :– (1) An Excise Officer shall be deemed to be a Police
- (2) Any authorized Excise Officer may for the purpose if investigation of offences under this Act, search any place; seize any article, arrest or detain any person if there is a reasonable doubt about them being involved in commission of any offence under this Act. Provided that no search shall be deemed to be irregular by reason only of the fact that witness for the search is not inhabitant of the locality in which the place searched is situated.
- (3) Save as in this Act otherwise expressly provided, provisions of the Code of
this Act.
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