(1)Any Collector, or any Excise Officer empowered under Section 77, 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 the [Code of Criminal Procedure, 1973 (Act 2 of 1974)] [Substituted by Act 6 of 1985.] and(b)as regards offences punishable under Section 47, Section 49, Section 55, or Section 56 of this Act-any of the powers conferred upon Police Officers in respect of cognizable offences by clause first of sub-section (1) of Section [41] [Substituted By Act 6 Of 1985.] and by Section [55] [Substituted By Act 6 Of 1985.] of the said Code, and the said portions of the said Code shall apply accordingly, subject to any restrictions or modifications prescribed by the State Government by the rule made under Section 89, Clause (o).
