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State of Assam - Section

Section 43 in The Assam Excise Act, 2000

43. Powers of investigating officers.

(1)Any Collector or other officer empowered under the provisions of sub-section (2) of Section 42 having recorded in writing his reason for suspecting the commission of an offence which he is empowered to investigate may exercise the power conferred upon a Police Officer making an investigation or upon an Officer-in-charge of a Police Station by Sections 160-171 of the Code of Criminal Procedure Code, 1973 (Central Act 2 of 1974) and as regards offences punishable under Section 53, 54, 55, 56, 57 and 61 of this Act, the powers conferred upon such Police Officers, in respect of cognizable offences under Section 55 and under Section 57 of the said Code.
(2)Subject to such restrictions as the State Government may prescribe, a Collector or with the previous permission of a Collector but not otherwise, any other officer specially empowered under Section 42, may without reference to Magistrate and for reasons to be recorded by him in writing, stop further proceedings against any person concerned or supposed to be concerned in any offence which he has investigated.
(3)For the purposes of the provisions of Section 166 of Code of Criminal Procedure, 1973 (Central Act 2 of 1974) which an officer specially empowered under sub-section (2) of Section 42 is appointed shall be deemed to be a Police Station, and such officer, the officer-in-charge of such station.
(4)As soon as, investigation under Section 42 has been completed, if it appears that there is sufficient evidence to justify the forwarding of the accused to a Magistrate, the Investigating Officer, when does not proceed under sub-section (2) or under Section 76 shall submit a report, which for the purposes of Section 190 of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974), shall be deemed to be a Police report, in such form as the State Government may prescribe to a Magistrate having jurisdiction to inquire into or try the case and empowered to take cognizance of offences on police report.