- Where any excise officer, not below the rank of an Excise Sub-Inspector makes any arrest, seizure or search under this Act, he shall, within twenty four hours thereafter,-(a)make a full report of all the particulars of the arrest, seizure or search to his immediate official superior; and(b)unless bail be accepted under Section 60, take or send the person arrested or the thing seized, with all convenient despatch; to the nearest Magistrate for trial or adjudication.
