(b)under Section 55 or Section 56 [or Section 58 or Section 58A] [Substituted by Act No. 6 of 2007 (w.e.f. 6.6.2007)] or Section 60 or Section 61 or Section 62 except [on a complaint or the] [Substituted and Added by Rajasthan Act 22 of 1958.] report of an officer not below the rank of the Excise commissioner or an Excise Officer [duly empowered] [Substituted and Added by Rajasthan Act 22 of 1958.] in that behalf.