Section 53(2) in Rules under the United Provinces Excise Act, 1910
(2)Under Section 49 of the Excise Act - All Officers of the Excise Department, not below the rank of an Assistant Excise Commissioner, are specially empowered under Section 49 (2) of the Act to stop proceedings without reference to a Magistrate against any person concerned or supposed to be concerned in any offence punishable under the Act which they have investigated.All officers of the Excise Department not below the rank of Excise Inspectors, are invested with the power conferred by Section 49 (1) of the Act to investigate any offence punishable under the Excise Act and committed within the limits of the area in which such officers severally exercise jurisdiction.Note. - No Excise Officer empowered under Section 19 (1) may summon any person to appear before him as a witness at a greater distance than forty miles from the usual place of residence of such person.
