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State of Mizoram - Section

Section 38 in The Mizoram Excise Act, 1973

38. Power of Investigating Officer.

(1)Any Collector or other officer empowered under the provisions of sub-section (2) of Section 37, having recorded in writing his reason for suspecting the commission of an offence which he is empowered to investigate, may exercise the powers, conferred upon a police officer making an investigation or upon an officer-in-charge of a police station by Sections 160 to 171 of the Code of Criminal Procedure, 1898 as applicable to the Union territory under the Administration of Justice Rules, and as regards offences punishable under Section 48, Section 49, Section 50, Section 51, Section 52 or Section 56 of this Act the powers conferred upon such police officers in respect of cognizable offences by the first clause of sub-section (1) of Section 49 and by Section 51 of the said Code.
(2)Subject to such restrictions as may be prescribed, a Collector or, with the previous permission of the Collector but not otherwise, any other officer specially empowered under Section 37 may, without reference to a Magistrate and for reasons to be recorded by him in writing, stop further proceedings against any person concerned or supposed to be concerned in any offence which he has investigated.
(3)For the purposes of the provisions of Section 166 of the Code of Criminal Procedure, 1898, as applicable to the Union territory under (he Administration of Justice Rules, the area to which an officer specially empowered under sub-section (2) of section 37 is appointed shall be deemed to be a police station, and such officer, the officer-in-charge of such station.
(4)As soon as an investigation under Section 37 has been completed if it appears that there is a sufficient evidence to justify the forwarding of the accused to a Magistrate, the Investigating Officer, when he does not proceed under sub-section (2) of under Section 71, shall submit a report which for the purposes of Section 190 of the Code of Criminal Procedure, 1898, as applicable to the Union territory under the Administration of Justice Rules, shall be deemed to be a police report, in such form as the Administrator may prescribe to a Magistrate having jurisdiction to inquire into or try the case and empowered to take cognizance of offences on police report.