- If, on any investigation by an [Inspector of Excise, a Sub-Inspector of Excise] [Substituted by Act 1 of 1971 w.e.f. 07.08.1970] or an Excise Officer empowered under sub-section (1) of section 55, 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 purposes of section 190 of the [Code of Criminal Procedure, 1973] [Substituted by Act 32 of 1982 w.e.f. 04.09.1982] , 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.
