Section 16(2) in The Medicinal And Toilet Preparations (Excise Duties) Act, 1955
(2)For the purpose of sub-section (1), the excise officer may exercise the same powers, and shall be subject to the same provisions, as the officer-in-charge of police station may exercise and is subject to under the [Code of Criminal Procedure, 1898 (5 of 1898)] [ Inserted by Act 66 of 1976, Section 39 (w.e.f. 27.5.1976).], when investigating a cognizable case:Provided that -(a)if the excise officer is of opinion that there is sufficient evidence or reasonable ground of suspicion against the accused person, he shall either admit him to bail to appear before a Magistrate having jurisdiction in the case, or forward him in custody without delay to such Magistrate;(b)if it appears to the excise officer that there is no sufficient evidence or reasonable ground of suspicion against the accused person, he shall release the accused person on his executing a bond, with or without sureties as the excise officer may direct, to appear, if and when so required, before the Magistrate having jurisdiction and shall make a full report of all the particulars of the case to his official superior.
