Section 50(1)(b) in The Karnataka Excise Act, 1965
(b)(i)village officers or servants including members of the village police,(ii)Chairman, members and officers of the village panchayat, and(iii)all officers (other than Excise Officers), employed in the collection of revenue or rent of land on behalf of the State Government, or a local authority in the locality in which such land or building is situate,