- When any Excise Officer below the rank of Collector, or any Officer-ln-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 search or of the information received to the Collector, and to the Excise Officer (if any) empowered under Section 77, sub-section (2), within the local limits of whose jurisdiction the arrest, seizure, or search was made.
