44. power of certain officers to investigate into offences punishable under this Act.
(1)Any officer of the Excise Department not below such rank as the [State Government] [Substituted by Rajasthan Act 38 of 1957.] may prescribe, may investigate into any offence punishable under this Act committed within the limits of the area in which such officer exercises jurisdiction.(2)Any such officer may exercise the same powers in respect of such investigation as an officer-in-charge of a police station may exercise in a cognizable case under the provisions of [Chapter XII of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974)] [Substituted by Rajasthan Act 30 of 1976.], [...] [Omitted by Rajasthan Act 38 of 1957.] and, if specially empowered in that behalf by the [State Government] [Substituted by Rajasthan Act 38 of 1957.], such officer 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 punishable under this Act into which he was investigated.
