(2)Subject to any restrictions prescribed 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.], a Collector, or an Excise Officer empowered under section 73, sub-section (2), may, without reference to a Magistrate, and of reasons to be recorded by him in writing, stop further proceedings against any person concerned, or supposed to be concerned in any offence which he or any Excise Officer subordinate to him as investigated.
