- When any Excise Officer below the rank of a Collector or Officer-in-charge of a Police Station makes or receives the information of any arrest, seizure or search under this Act he shall within twenty four hours thereafter, make a full report of the particulars of the arrests, seizure or search of the information received to the Collector, and to the other officer, if any empowered under sub-section (2), Section 42 within the local limits of whose jurisdiction the arrest, seizure or search was made.
