Section 49 in The United Provinces Excise Act, 1910
49. Powers of certain officers to investigate into offences punishable under this Act.
(1)A police officer not below the rank of [Sub-Inspector] [Substituted by U.P. Act 9 of 1978, Section 8 (w.e.f. 24-4-1978).] and an officer of the Excise Department not below such rank as the State Government 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] [Substituted by U.P. Act 9 of 1978, Section 8 (w.e.f. 24-4-1978).] and if specially empowered in that behalf by the State Government, 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 suppose to be concerned in any offence punishable under this Act into which he has investigated.
