- If, on any investigation by an Excise Inspector or an Excise Officer empowered under sub-section(1) of section 54, it appears that there is sufficient evidence to justify the prosecution of the accused, the Investigating Officer, shall submit a report, (which shall, for the purposes of section 190 of the Code of Criminal Procedure, 1898, be deemed to be a police report), to a Magistrate having jurisdiction to inquire into or try the case and empowered to take cognizance of offences on police reports.
