Section 19 in Orissa Motor Spirit (Taxation on Sales) Act, 1946
19. Duty of certain persons to report.
- Every officer of the Crown and every officer of a local authority shall be bound to give immediate information at the nearest police-station or to the Collector of the commission of any offence or of the intention or preparation to commit any offence under this Act which may come to his knowledge, and all such officers shall be bound to take all reasonable measures in their power to prevent the commission of any such offence which they make know or have reason to believe is about or is, likely to be committed.
