Section 284(2) in Rules under the United Provinces Excise Act, 1910
(2)Special attention is drawn to the provisions of Section 70(1). It must be borne in mind-(a) that under sub-clause (a) of that section a complaint in respect of an offence under Section 60, 63 or 65 can be made by any Excise Officer, i.e. any officer or person empowered under Section 10 of the Act. [King-Emperor v. Chitar Singh, 21 ALV 922, 923]; and (b) that under sub-clause (b) of that section a complaint in respect of an offence under Sections 62, 64, 66, 67 or 68 must be made by the Collector or an officer empowered by him on that behalf.
