Section 78 in The Bihar and Orissa Excise Act, 1915
78. Powers and duties of Excise Officers investigating offences.
- [(1) The Collector or any Excise Officer empowered under Sub-section (2) of Section 77, may, after recording in writing the reason for suspecting the commission of an offence under this Act which he is empowered to investigate, exercise -(a)any of the powers conferred upon a Police Officer making an investigation or upon an Officer-in-charge of a Police Station, by Sections 160 to 171 of the Code of Criminal Procedure, 1973, and(b)any of the powers conferred upon such Police Officer in respect of cognizable offences by Clause (a) of Sub-section (1) of Section 41 and by Section 55 of the said Code, relating to the offences punishable under Sections 47, 49, 52, Clauses (a) and (b) of Section 52-A, Sections 53, 55 and 56 of this Act,and the said provisions of the said Code shall apply accordingly, subject to any restriction or modifications prescribed by the State Government by the rules made under Clause (n) of Section 89 of this Act.] [Substituted vide O.A. No. 10 of 2006, O.G.E. No. 1261 dated 8.9.2006 (w.e.f. 1.6.2006).](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.(3)For the purpose of Section 156 of [the Code of Criminal Procedure, 1973] [Substituted vide O.A. No. 10 of 2006, O.G.E. No. 1261 dated 8.9.2006 (w.e.f. 1.6.2006).], the area to which an Excise Officer empowered under Section 77, Sub-section (2), is appointed shall be deemed to be a police-station, and such Officer shall be deemed to be the Officer-in-charge of such station.(4)As soon as an investigation by a Collector or by an Excise Officer empowered under Section 70, Sub-section (2), has been completed if it appears that there is sufficient evidence to justify the forwarding of the accused to a Magistrate, the investigating officer, unless he proceeds under Sub-section (2), of this Section or under Section 68 of this Act, shall submit a report (which shall, for the purposes of Section 190 of [the Code of Criminal Procedure, 1973] [Substituted vide O.A. No. 10 of 2006, O.G.E. No. 1261 dated 8.9.2006 (w.e.f. 1.6.2006).], be deemed to be a police report) to a Magistrate having jurisdiction to inquire into or try the case and empowered to take cognizance of offences on Police reports.
