Repealed or not in force · As amended up to 2026-08
72. On Excise officers for delay in reporting arrest, &c., or in carrying person arrested to Magistrate.
73. For conniving at escape of persons arrested, &c.
74. Adjudication of penalties and seizures.
72. Any Excise officer who neglects to report the particulars of an arrest, seizure, or search within twenty-four hours thereafter or delays carrying to the Magistrate or Collector, as the case may be, any person arrested, or any illicit articles seized under this Act,
236 Excise. [ACT X
Act, shall for every such offence be punished with fine not exceeding two hundred rupees.
For conniving at escape of persons arrested, &c.
Source: India Code