78. Powers and duties of Excise Officer investigating offences.
(1)Any Collector, or any Excise Officer empowered under Section 77, 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 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 (Act 2 of 1974)] [Substituted by Act 6 of 1985.] and(b)as regards offences punishable under Section 47, Section 49, Section 55, or Section 56 of this Act-any of the powers conferred upon Police Officers in respect of cognizable offences by clause first of sub-section (1) of Section [41] [Substituted By Act 6 Of 1985.] and by Section [55] [Substituted By Act 6 Of 1985.] of the said Code, and the said portions of the said Code shall apply accordingly, subject to any restrictions or modifications prescribed by the State Government by the rule made under Section 89, Clause (o).(2)Subject to any restrictions prescribed by the State 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 purposes of Section 156 of the [Code of Criminal Procedure, 1973 (2 of 1974)] [Substituted By Act 6 Of 1985.], 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-ln-Charge of such station.(4)As soon as investigation by a Collector or by an Excise Officer empowered under Section 77, 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 (2 of 1974) be deemed to be a Police-report] [Substituted By Act 6 Of 1985.] to a Magistrate having jurisdiction to inquire into or try the case and empowered to take cognizance of offences on Police-reports.
