(3)Officers [executing any warrant issued under this Act,] [Substituted by section 58 of the Bengal Excise (Amendment) Act, 1965 (West Bengal Act 39 of 1965) for the words to whom a Collector's warrant is directed or endorsed.] and officers (other than Collectors) making arrests, searches or seizures under this Act, shall, for the purposes of the said provisions of the said Code, be deemed to be Police Officers
