Section Text
1) A Collector may, without the order of a Magistrate, investigate any offence punishable under this Act which a Court having jurisdiction over the local area within the limits of the Collector's jurisdiction would have power to inquire into or try under the provisions of 5757. Words and figures subs. for the words and figures "Chapter XV of the Code of Criminal Procedure. 1898," by W.B. Act 38 of 1983. [Chapter XIII of the Code of Criminal Procedure, 1973,] relating to the place of inquiry or trial.
(2) Any other Excise Officer specially empowered in this behalf by the 5858. Words subs. by the Government of India (Adaptation of Indian Laws) Order. 1937 and the Adaptation of Laws Order, 1950. [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 juris- diction over the local area to which such Officer is appointed would have power to inquire into or try under the aforesaid provisions.