(2)A Magistrate to whom an accused person is forwarded under [section 167 of the Code of Criminal Procedure 1973 (Act 2 of 1974)] [Substituted by Act 6 of 1985.] by a Collector or an Excise Officer empowered under section 77, sub-section (2), may exercise the powers conferred upon a Magistrate by the said section 167.
