Section 78(4) in The Bihar and Orissa Excise Act, 1915
(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.
