- When an Excise Officer below the rank of Collector or the officer-in- charge of a police station makes or receives information of any arrest, seizure or search under this Act, he shall, within twenty-four hours thereafter, make a full report of all the particulars of the arrest, seizure, or of the information received, to the Collector, and to the other officer, if any, empowered under sub-section (2) of section 37, within the local limits of whose jurisdiction the arrest, seizure, or search was made.
