Section 20. Whenever a Salt-revenue officer under the rank of Assistant Commissioner arrests under this Act any person,

20. Whenever a Salt-revenue officer under the rank of Assistant Commissioner arrests under this Act any person, or seizes any article as liable to confiscation under this Act, or enters any house, boat or place for the purpose of searching for any such article, he shall (unless generally empowered by the Assistant Commissioner to send the person arrested to the Magistrate) within forty-eight hours next after such arrest, seizure or entry make a full report of all the particulars of such arrest, seizure or entry to his official superior for the information of the Assistant Commissioner. Every officer making any arrest under this Act, or his official superior, shall, if generally empowered in this behalf by the Assistant Commissioner, either send with all convenient despatch the person arrested arrested to the Magistrate having jurisdiction to deal with the case, or order the discharge of such person. Every officer of Police attending any search made under section eighteen shall report the same to his official superior. Procedure in respect of articles seized.