If, on any investigation by an 1[Prohibition and Excise Officer] not below the rank of an Excise Sub-Inspector, it appears that there is sufficient evidence to justify the prosecution of the accused, the investigating officer shall, submit a report, which shall for the purpose of 2[section 190 of the Code of Criminal Procedure, 1973], be deemed to be a police report, to a Magistrate having jurisdiction to enquire into or try the case and empowered to take cognizance of offences on police reports.
Footnotes in the official text
- 1.Throughout the Act For Substituted 1. Excise Officer - Prohibition and Excise Officer 2. Commissioner of Excise - Commissioner of Prohibition and Excise 3. Additional Commissioner of Excise - Additional Commissioner of Prohibition and Excise 4. Deputy Commissioner of Excise - Deputy Commissioner of Prohibition and Excise 5. Assistant Commissioner of Excise - Assistant Commissioner of Prohibition and Excise 6. Excise Superintendent - $Prohibition and Excise Superintendent 7. Assistant Excise Superintendent - Assistant Prohibition and Excise and Superintendent 8. Excise Department - Prohibition and Excise Department [vide. Act No.17 of 1995.]
- 2.Substituted by Act No.4 of 1994.