(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 making an investigation, or upon an officer in charge of a police-station, by [sections 160 to 171 of me Code of Criminal Procedure, 1973 (2 of 1974),] [Substituted by section 2(8) of the West Bengal Finance Act, 1997 (West Bengal Act No. 5 of 1997) for the words, figures and brackets sections 166 to 171 of the Code of Criminal Procedure, 1973 (2 of 1974), which were earlier substituted by section 15 (a)(i) of the Bengal Excise (Amendment) Act, 1983 (West Bengal Act No. 38 of 1983) (w.r.e.f. 1.4.1974) for the words, figures, letter and brackets sections 166 to 171 of the Code of Criminal Procedure, 1898 (V of 1898).] and,(b)as regards offences punishable under section 46, [section 46A, section 46AA,] [Substituted by section 21 of the Bengal Excise (Amendment) Act, 2012 (West Bengal Act No. 16 of 2012) for the word, figures and letter section 46A, which were earlier inserted by section 18 of the Bengal Excise (Amendment) Act, 1979 (West Bengal Act No. 12 of 1979).] 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 (a) of sub-section (1) of section 41 and by section 55 of the said Code;] [Substituted by section 1 5(a)(ii) of the Bengal Excise (Amendment) Act, 1983 (West Bengal Act No. 38 of 1983) (w.r.e.f. 1.4.1974) for the words, figures and brackets by clause first of sub-section (1) of section 54 and by section 56 of the said Code.]and the said portion of the said Code shall apply accordingly, subject to any restrictions or modifications prescribed by the [State Government] [Substituted by paragraph 4(1) of the Adaptation of Laws Order, 1950 for the words Provincial Government, which were earlier substituted by paragraph 4(1) of the Government of India (Adaptation of Indian Laws) Order, 1937 for the words Local Government.] by rule made under section 85, clause (o).
