- If, on any investigation by a Prohibition and Excise Officer, not below the rank of an Excise Sub-Inspector, it appears that there is sufficient evidence to justify the prosecution of the accused, the investigating officer shall submit a report, which shall, for the purpose of Section 190 of the Code of Criminal Procedure, 1973 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.
