(1)Any Collector or any Excise Officer empowered under Section 73, sub-section (2), may, after recording in writing his reason for suspecting the commission of an offence which he is empowered to investigate, exercise-(a)any of the powers conferred upon a Police Officer taking an investigation, or upon an officer in charge of a police-station, by Sections 160 to 171 of the Code of Criminal Procedure, 1898, and(b)as regards offences punishable under Section 46, Section 48, Section 52 or Section 53 of this Act-Any of the powers conferred upon Police Officers in respect of cognizable offences by clause first of sub-section (1), Section 45 and by Section 56 of the said Code;and the said portions of the said Code shall apply accordingly, subject to any restrictions or modifications prescribed by the Chief Commissioner, by rule made under Section 85, Clause, (o).
