State Act

THE UNITED PROVINCES EXCISE ACT, 1910

49. (1) [A police Officer not below the rank of [Sub-Inspector]6 and an officer of the Excise Department not below such rank as the [State Government]2 may prescribe may investigate]1 into any offence punishable under this Act committed within the limits of the area in which such officer exercises jurisdiction. (2) [Any such officer may]3 exercise the same powers in respect of such investigation as [Sub-Inspector]6 may exercise in a cognizable case under the provisions of [Chapter XII of the Code of Criminal procedure, 1973]7 and if specially empowered in that behalf by the [State Government]2, such officer may without reference to a Magistrate, and for reasons to be recorded be him in writing, stop further proceedings against any person concerned or supposed to be concerned in any offence punishable under this Act into which he has investigated.