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 XIII of the Code of Criminal Procedure, 1973 (2 of 1974),] [Substituted by section 14 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, letters and brackets Chapter XV of the Code of Criminal Procedure, 1898 (Act No. 5 of 1898).] relating to the place of inquiry or trial.(2)Any other Excise Officer specially empowered in this behalf 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.] in respect of all or any specified class of offences punishable under this Act may, without the order or 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
