Section 20 in Orissa Motor Spirit (Taxation on Sales) Act, 1946
20. Power of investigation.
(1)The Provincial Government may, by notification invest any officer of a rank not below the prescribed rank with all or any of the powers or duties conferred or imposed by the Code of Criminal Procedure, 1898, (V of 1898). on the officer in charge of a police-station in respect of investigations, arrests, searches, seizures and detention in custody for offences under this Act, and may, in such notification, determine the area with which the officer specified in the notification shall exercise such powers or perform such duties.(2)If such officer is of opinion that there is not sufficient evidence or reasonable suspicion to justify the forwarding of an accused to a Magistrate, or that the person arrested may be discharged with a warning, such officer shall release, him on his executing a bond, with or without sureties, to appear if and when so required before a Magistrate and shall make a full report of the case to the Collector and be guided by the order which he shall receive on such report.
