(1)When any Excise Officer not below the rank of Sub-Inspector requires the aid of any officer referred to in Section 71, sub-section (1), in making any arrest or search under the Act, he shall send a requisition (which shall be in writing, if the exigencies of the occasion permit) stating the nature of the aid required and the reasons for which its is required-(a)if the aid of the police is required-to the Officer-in-charge of the Police Station within the limits of which the arrest or search is to be made; or(b)if the aid of any other officer referred to in the said sub-section is required-to the nearest superior officer of the department or body which he serves :Provided that in the case of emergency such Excise Officer may require aid from the nearest available officer.(2)If any officer to whom a requisition is sent under sub-rule (1) of this rule feels unable to render the aid required he shall forthwith inform the officer who sent the requisition of his reasons for withholding it, and shall, if necessary, refer to his immediate superior instructions.
