(2)whenever an excise officer below the rank of Collector makes any arrest, seizure or search he shall within twenty four hours thereafter make, a full report of all the particulars of the arrest, seizure or search to his immediate official superior and shall unless bail be accented under Section 73 take or send the person arrested or the article seized, with all convenient despatch to a [Judicial Magistrate] [Substituted for the word 'Magistrate' by the Punjab Separation of Judicial and Executive Functions Act, 1963 (Punjab Act No. 25 of 1964.)] for trial or adjudication.
