- Where any Excise Officer below the rank of [a Sub-Inspector of Excise] [Substituted by Act 1 of 1971 w.e.f. 07.08.1970] makes any arrest, seizure or search under this Act, he shall, within twenty-four hours thereafter,-(a)make a full report of all the particulars of the arrest, seizure or search to his immediate official superior [;] [Substituted by Act 36 of 1987 w.e.f. 10.08.1987](b)unless bail be accepted under section 59, take or send the person arrested [x x x] [Omitted by Act Act 36 of 1987 w.e.f. 10.08.1987], with all convenient despatch, to a Magistrate for trial or adjudication [; and] [Substituted by Act 36 of 1987 w.e.f. 10.08.1987][( c) make a report of such seizure and take or send the thing seized, with all convenient dispatch, to the authorised officer.] [Inserted by Act 36 of 1987 w.e.f. 10.08.1987]
