Section 49(2) in The United Provinces Excise Act, 1910
(2)Any such officer may exercise the same powers in respect of such investigation as an officer in-charge of a police station may exercise in a cognizable case under the provisions of [Chapter XII of the Code of Criminal Procedure, 1973] [Substituted by U.P. Act 9 of 1978, Section 8 (w.e.f. 24-4-1978).] and if specially empowered in that behalf by the State Government, such officer may without reference to a Magistrate, and for reasons to be recorded by him in writing, stop further proceedings against any person concerned or suppose to be concerned in any offence punishable under this Act into which he has investigated.
