73. Power to Collector and certain Excise Officers to investigate offences.
(1)A Collector may without the order of a Magistrate investigate any offence punishable under this Act which a Court having jurisdiction over the local area within the limits of the Collector's jurisdiction would have power to inquire into or try under the provisions of Chapter XV of the Code of Criminal Procedure, 1898 (Act 5 of 1898), relating to the place of inquiry or trial.(2)Any other Excise Officer specially empowered in this behalf by the Chief Commissioner in respect of all or any specified class of offences punishable under this Act may, without the order of a Magistrate, investigate any such offence which a Court having jurisdiction over the local area to which such Officer is appointed would have power to inquire into or try under the aforesaid provisions.
