Report by investigation officer for institution of proceedings.

If on an investigation by an excise officer, empowered under Section 46 sub-section (1), it appears that there is sufficient evidence to justify the prosecution of the accused, the investigating officer unless he submits the case for the orders of the Collector under Section 80, shall submit a report [(which shall deem to be a Police report under Code of Criminal Procedure, 1973)]2 to a Magistrate having jurisdiction to enquiry into or try the case and empowered to take cognizance of offences on police reports.

² Substituted vide Punjab Act No. 20 of 1998.