- When any Excise Officer below the rank of Collector, or any officer-in- charge of a police-station, makes, or receives information of, any arrest, seizure and search under this Act, he shall, within twenty-four hours thereafter, make a full report of all the particulars of arrest, seizure or search, or of the information received, to the Collector, and to the Excise Officer (if any) empowered under Section 73, sub-section (2), within the local limits of whose jurisdiction the arrest, seizure or search was made.
