Section 121 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
121. Arrests.
- Any Excise Officer not below the rank of a sub Inspector of excise may arrest any person whom he has reason to believe to be liable to punishment under the Act or any person who, on demand by him refuse to give his name and residence, or who gives his name and address which such officer has reason to believe to be false.
