42. Procedure in executing warrants and in making arrests and searches.
(1)Save as in this Act otherwise expressly provided, the provisions of the Code of Criminal Procedure, 1898 as applicable to the Union territory under the Administration of Justice Rules, relating to arrests, search, warrants of arrest and searches and warrants shall apply, so far as may be, to like warrants issued and to arrest and searches made under the provisions of this Act.(2)For the purposes of the aforesaid provisions, a Collector shall be deemed to be a court.(3)Warrants issued by a Collector shall ordinarily be directed to one or more Excise Officers.(4)Officers to whom a warrant issued by a Collector is directed or endorsed, and officers other than Collectors making arrest, searches and seizures under Section 33 or Section 36 shall, for the purposes of the provisions of the Code of Criminal Procedure, 1898, as applicable to the Union territory under the Administration of Justice Rules, be deemed to be police officers.
