Report by Excise Officer

Where any Excise Officer below the rank of an Excise Inspector makes any arrest, seizure or search under this Act, he shall, within twenty four hours thereafter --- (a) make a full report of all the particulars of the arrest, seizure search to his immediate official superior, and (b) unless bail be accepted under section 58, take or send the person arrested or the thing seized, with all convenient despatch, to a Magistrate for trail or adjudication.