(4)As soon as investigation by a Collector or by an Excise Officer empowered under section 77, sub-section (2), has been completed, if it appears that there is sufficient evidence to justify the forwarding of the accused to a Magistrate, the investigating officer, unless he proceeds under sub-section (2) of this section or under section 68 of this Act, shall submit a report which shall, for the purposes of section 190 of the [Code of Criminal Procedure, 1973 (2 of 1974)] [Substituted by Act 6 of 1985.] be deemed to be a Police-report to a Magistrate having jurisdiction to inquire into or try the case and empowered to take cognizance of offences on Police-reports.
