POLICE INVESTIGATION INTO EXCISE ACT OFFENCES
One of the principal issues affecting investigation, inquiry or trial of offences under the Assam Excise Act was the fact that police officers were not empowered to investigate into the offences and a Court was also encumbered from taking cognizance of offences under the Act on a police report.
As per S. 42 only the Collector or an Excise Officer authorized in this regard by the State Govt. could investigate into offences under the Assam Excise Act without an order of a Magistrate. Likewise, S. 69 did not allow any Criminal Court to take cognizance of offences under the Act on a police report.
However, the situation has now changed. Both Ss. 42 and 69 have been amended by the Assam Excise (Amendment) Act, 2022.
Post amendment, S. 42(2) reads as follows:
“42. (2) Any other Excise Officer or the Officer in Charge of a Police Station when specially empowered in this behalf by the State Government in this respect of all or any specified class of offences punishable under this Act, may, without the order of the 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.”
S. 69(1)(a) now reads as follows:
“69. (1) No Magistrate shall take cognizance of an offence punishable –
(a) under section 53, 54, 55, 61 or 61-B except on his own knowledge or suspicion or on the complaint or report of an Excise officer or report of the Officer in Charge of a Police Station.”
This amendment came into effect on 1st of July, 2022 vide Notification No. Ex.52/2017/114.
Accordingly, any Officer in Charge of a Police Station who is especially empowered by the State Govt. can now investigate offences under the Act and a Criminal Court can take cognizance of the offences under Ss. 53, 54, 55, 61 or 61-B on a police report filed under S. 173, CrPC.
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