(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 Criminal Procedure, 1898 (Act 5 of 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.
