Section 45(1)(a) in The Jammu and Kashmir Excise Act, 1958 (1901 A. D.)
(a)If upon an enquiry under this Act it appears to the [Deputy Commissioner] [Substituted by Act XIV of 1966 for 'Deputy Excise and Taxation Commissioner'.] or the officer holding the enquiry that there is sufficient evidence, such officer shall forward the accused under custody to a [Judicial Magistrate] [Substituted by Act XL of 1966 for 'Magistrate'.] competent to try the case or if the offence is bailable and the accused is able to give security, shall take security from him for his appearance before such [Judicial Magistrate] [Substituted by Act XL of 1966 for 'Magistrate'.] on a day fixed and for his attendance from day to day before such [Judicial Magistrate] [Substituted by Act XL of 1966 for 'Magistrate'.] until otherwise directed and shall also forward to such [Judicial Magistrate] [Substituted by Act XL of 1966 for 'Magistrate'.] a report setting forth the names of the parties, the nature of the information, the names of the persons who appear to be acquainted with the circumstances of the case and stating whether the accused (if arrested) has been forwarded in custody or has been released on his bond and if so with or without sureties.