Section 20(2) in Orissa Motor Spirit (Taxation on Sales) Act, 1946
(2)If such officer is of opinion that there is not sufficient evidence or reasonable suspicion to justify the forwarding of an accused to a Magistrate, or that the person arrested may be discharged with a warning, such officer shall release, him on his executing a bond, with or without sureties, to appear if and when so required before a Magistrate and shall make a full report of the case to the Collector and be guided by the order which he shall receive on such report.
