74. Powers and duties of Collector and certain Excise Officers investigating offences.
(1)Any Collector, or any Excise Officer empowered under section 73, sub-section (2), may, after recording in writing his reason for suspecting the commission of an offence which he is empowered to investigate, exercise-(a)any of the powers conferred upon a Police Officer making an investigation, or upon an officer in charge of a police-station, by [sections 160 to 171 of me Code of Criminal Procedure, 1973 (2 of 1974),] [Substituted by section 2(8) of the West Bengal Finance Act, 1997 (West Bengal Act No. 5 of 1997) for the words, figures and brackets sections 166 to 171 of the Code of Criminal Procedure, 1973 (2 of 1974), which were earlier substituted by section 15 (a)(i) of the Bengal Excise (Amendment) Act, 1983 (West Bengal Act No. 38 of 1983) (w.r.e.f. 1.4.1974) for the words, figures, letter and brackets sections 166 to 171 of the Code of Criminal Procedure, 1898 (V of 1898).] and,(b)as regards offences punishable under section 46, [section 46A, section 46AA,] [Substituted by section 21 of the Bengal Excise (Amendment) Act, 2012 (West Bengal Act No. 16 of 2012) for the word, figures and letter section 46A, which were earlier inserted by section 18 of the Bengal Excise (Amendment) Act, 1979 (West Bengal Act No. 12 of 1979).] section 48, section 52 or section 53 of this Act- any of the powers conferred upon Police Officers in respect of cognizable offences [by clause (a) of sub-section (1) of section 41 and by section 55 of the said Code;] [Substituted by section 1 5(a)(ii) of the Bengal Excise (Amendment) Act, 1983 (West Bengal Act No. 38 of 1983) (w.r.e.f. 1.4.1974) for the words, figures and brackets by clause first of sub-section (1) of section 54 and by section 56 of the said Code.]and the said portion of the said Code shall apply accordingly, subject to any restrictions or modifications prescribed by the [State Government] [Substituted by paragraph 4(1) of the Adaptation of Laws Order, 1950 for the words Provincial Government, which were earlier substituted by paragraph 4(1) of the Government of India (Adaptation of Indian Laws) Order, 1937 for the words Local Government.] by rule made under section 85, clause (o).(2)Subject to any restrictions prescribed by the [State Government] [Substituted by paragraph 4(1) of the Adaptation of Laws Order, 1950 for the words Provincial Government, which were earlier substituted by paragraph 4(1) of the Government of India (Adaptation of Indian Laws) Order, 1937 for the words Local Government.], a Collector, or an Excise Officer empowered under section 73, sub-section (2), may, without reference to a Magistrate, and of reasons to be recorded by him in writing, stop further proceedings against any person concerned, or supposed to be concerned in any offence which he or any Excise Officer subordinate to him as investigated.(3)For the purposes of [section 156 of the Code of Criminal Procedure, 1973 (2 of 1974),] [Substituted by section 15(b) of the Bengal Excise (Amendment) Act, 1983 (West Bengal Act No. 38 of 1983) (w.r.e.f. 1.4.1974) for the words and figures, letter and brackets section 156 of the Code of Criminal Procedure, 1898 (Act No. 5 of 1898).] the area to which an Excise Officer empowered under section 73, sub-section (2), is appointed shall be deemed to be a police-station, and, such Officer shall be deemed to be the officer in charge of such station.(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
