(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.
