(2)For the purposes of section 156 of the Code, the area in regard to which an [Inspector of Excise or a Sub-Inspector of Excise or an Excise Officer] [Substituted by Act 1 of 1971 w.e.f. 07.08.1970] is empowered under sub-section (1), shall be deemed to be a police station and such officer shall be deemed to be the officer in charge of such station.
