The Excise Act 1881, 22 of 1881, (Rep., Act 12 of 1896) · VI — .

Section 32. Excise-officer to report arrest, &c. and to take person arrested to Magistrate

Repealed or not in force · As amended up to 2026-08

32. Excise-officer to report arrest, &c. and to take person arrested to Magistrate. 33. Procedure 1881.] Excise. 369 SECTIONS. 33. Procedure after arrest or seizure. 34. Police to aid Excise-officers. CHAPTER VII. PENALTIES. 35. For illegally manufacturing spirit or liquor. 32. Whenever an Excise-officer arrests any person, or seizes any article liable to confiscation under this Act, or enters any place for the purpose of searching for any such article, he shall, within twenty-four hours thereafter, make a full report of all the particulars of such arrest, seizure or search, to his official superior, and, unless acting under the warrant of the Collector, shall take the person arrested, or the article seized, with all convenient despatch to the Magistrate for trial or adjudication.

Source: India Code