(o)for prescribing restrictions or modifications in the application to Excise Officers of the provisions of [the Code of Criminal Procedure, 1973 (2 of 1974),] [Substituted by section 2(10) of the West Bengal Finance Act 1997 (West Bengal Act No. 5 of 1997) for the words and figures the Code of Criminal Procedure, 1898.] relating to powers of Police Officers which are referred to in section 74, sub-section (1), of this Act.