The Excise Act 1871, 10 of 1871, (Rep., Act 22 of 1881)

Section 72. On Excise officers for delay in reporting arrest, &c., or in carrying person arrested to Magistrate

Repealed or not in force · As amended up to 2026-08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