(1)When a Collector issues a warrant for the arrest of any person under this Act he shall in every such case direct in the manner provided in Section 76 of the Code of Criminal Procedure, 1899 (5 of 1898), that such person shall be released from custody on bail or, if the Collector thinks fit, on his own bond.(2)When any person is arrested otherwise than under a warrant under this Act and is prepared to give bail, he shall be released on bail, or, at the discretion of the officer releasing him, on his own bond.(3)All Excise Officers, not below such rank as the State Government may prescribe, shall be empowered to accept bail.(4)If the arrest be made, otherwise than under a warrant, by a person or officer not empowered to accept bail, and the person arrested is prepared to give bail, the officer or person making the arrest shall, for that purpose, take the person arrested to-(a)the nearest Excise Officer empowered to accept bail; or(b)the nearest officer-in-charge of a police station,whoever is nearer.(5)Bonds taken under this section from persons arrested otherwise than under warrant shall bind such persons to appear before a Collector or other officer empowered under Section 42 to investigate the case.(6)The provisions of Sections 498 to 502, 513, 514 and 515 of the Code of Criminal Procedure 1898 (5 of 1898), shall apply, so far as may be, in every case in which bail is accepted or a bond taken under this section.
