- When any Excise Officer below the rank of a Collector or Officer-in-charge of a police station makes or receives the information of any arrest, seizure or search under this Act, he shall, within twenty-four hours thereafter, make a full report of the particulars of the arrest, seizure or search or of the information received to the Collector, and to the other officer, if any, empowered under Section 42, sub-section (2), within the local limits of w hose jurisdiction the arrest, seizure or search was made.
