Section 78(2) in The Bihar and Orissa Excise Act, 1915
(2)Subject to any restrictions prescribed by [State Government] [Substituted by A.L.O. 1950, for 'Provincial Government'.], a Collector or an Excise Officer empowered under Section 77, 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.
