77. What Excise offences Officers may investigate.
(1)A Collector may, without the order of a Magistrate, investigate offence punishable under this Act which a Court having jurisdiction over the local area within the limits of the Collector's jurisdiction would have powers to inquire into or try under the provisions of [Chapter XIII of the Code of Criminal Procedure, 1973 (Act 2 of 1974)] [Substituted by Act 6 of 1985.] relating to the place of inquiry or trial.(2)Any other Excise Officer specially empowered in this behalf by the State Government in respect of all or any specified class of offences punishable under this Act may, without the order of a Magistrate, investigate any such offence which a Court having jurisdiction over the local area to which such officer is appointed would have power to inquire into or try under the aforesaid provisions.
