249. Relation of Excise Officers with police officers in cases of offences against the Opium and Excise laws.
(1)In important and difficult cases within the cognizance of excise officers the Deputy Commissioner should ask the Superintendent of Police for the assistance of the Police department, when in his opinion the assistance of that department is necessary for the proper investigation of such cases.(2)The Deputy Commissioner should request the Superintendent of Police to the investigate, or to depute an officer duly empowered under the Eastern Bengal and Assam Excise Act, 1910 to investigate important or difficult cases which have been detected by officers of the Excise department, but which in his opinion the police may be in a better position to investigate and bring to a successful issue. In specially difficult cases and particularly in those case, which relate to the smuggling of opium or intoxicants from other provinces or districts the Deputy Commissioner should, if he considers such a course to be desirable, apply to the Inspector-General of Police for the deputation of a special officer to investigate or to assist in the investigation.(3)The responsibility of the Excise Officers does not however, terminate with the arrival of the officers of the police department on the scene or the transfer of cases to the local police. The departmental officers should place all available information papers and incrementing articles at the disposal of the police, should give all assistance in their power in the furtherance of investigation and prosecution, and should watch the proceedings in Court.(4)They must also give the same assistance in respect of cases detected by, or taken up directly by, the police.(5)If the officer purposes to drop a case under investigation or to withdraw from the prosecution of any case already placed before a Magistrate, which the Excise Officer concerned thinks should be prosecuted, he should explain his reasons and if they are not accepted, should make a report to the Deputy Commissioner.(6)The assistance of the police department should not be invoked in petty cases, or in case which can be equally well investigated by officers of the Excise Department.(7)At the end of each month of the Deputy Commissioner should forward in a confidential cover a report to the Inspector-General of police giving the details of all opium smuggling cases investigated by officer of the Excise and police departments during the preceding month, a copy of the report being forwarded to the Excise Commissioner, all important informations relating to opium-smuggling, whether a case has been instituted or not, should also be embodied in the above report.(8)Full particulars of any excise case not investigated by the local police (whether ending in conviction or not) should be communicated by the Deputy Commissioner to the Inspector-General of Police, if it discloses contraband dealings in intoxicants of a novel character or an organisation of the purpose of smuggling or is of importance from any other point of view. A copy of this report should be forwarded to the Excise Commissioner.(9)A copy of the reports referred to in paragraphs (7) and (8) should also be forwarded to the Collector of any district in this or another Province to whom the information contained in it is likely to prove useful.(10)In districts where the smuggling of opium or intoxicants is common, Excise Officers of all grades should work in close co- operation with the police. The Deputy Commissioner should so arrange that the police are kept informed of the operations of smugglers which may come to the knowledge of the Excise staff and of the persons whose names should be added to, or removed from the list of smugglers.
