(4)As soon as an investigation by a Collector or by an Excise Officer empowered under section 73, sub-section (2), has been completed if it appears that there is sufficient evidence to justify the forwarding of the accused to a Magistrate, the investigating officer, unless he proceeds under sub-section (2) of this section or under section 65 of this Act shall submit a report (which shall, for the purposes of [section 190 of the Code of Criminal Procedure, 1973 (2 of 1974),] [Substituted by section 15(c), ibid (w.r.e.f. 1.4.1974) for the words and figures section 190 of the Code of Criminal Procedure, 1898.] 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
