74. Powers and duties of Collector and certain Excise Officers investigating offences.
(1)Any Collector or any Excise Officer empowered under Section 73, sub-section (2), may, after recording in writing his reason for suspecting the commission of an offence which he is empowered to investigate, exercise-(a)any of the powers conferred upon a Police Officer taking an investigation, or upon an officer in charge of a police-station, by Sections 160 to 171 of the Code of Criminal Procedure, 1898, and(b)as regards offences punishable under Section 46, Section 48, Section 52 or Section 53 of this Act-Any of the powers conferred upon Police Officers in respect of cognizable offences by clause first of sub-section (1), Section 45 and by Section 56 of the said Code;and the said portions of the said Code shall apply accordingly, subject to any restrictions or modifications prescribed by the Chief Commissioner, by rule made under Section 85, Clause, (o).(2)Subject to any restrictions prescribed by the Chief Commissioner a Collector, or an Excise Officer empowered under Section 73, sub-section (2), may without reference to a Magistrate, and for reasons to be recorded by him in writing, stop further proceedings against any person concerned, or supposed to be concerned, in any offence which he or any Excise Officer subordinate to him has investigated.(3)For the purposes of Section 156 of the Code of Criminal Procedure, 1898, the area to which an Excise Officer empowered under Section 73, sub-section (2), is appointed shall be deemed to be a police-station and such Officer shall be deemed to be the officer in-charge of such station.(4)As soon as an investigation by a Collector- or by an Excise Officer empowered under Section 73, sub-section (2), has been completed, if it appears that there is sufficient evidence to justify the forwarding of the accused to a Magistrate, the investigating officer, unless he proceeds under sub-section (2) of this section or under Section 65 of this Act, shall submit a report (which shall, for the purposes of Section 190 of the Code Criminal Procedure, 1898 (Act 5 of 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.
