Section 78(3) in The Bihar and Orissa Excise Act, 1915
(3)For the purpose of Section 156 of [the Code of Criminal Procedure, 1973] [Substituted vide O.A. No. 10 of 2006, O.G.E. No. 1261 dated 8.9.2006 (w.e.f. 1.6.2006).], the area to which an Excise Officer empowered under Section 77, Sub-section (2), is appointed shall be deemed to be a police-station, and such Officer shall be deemed to be the Officer-in-charge of such station.
