Rajasthan Excise Act, 1950–Secs. 44, 47 & 67(1(a)– Scope–Powers would be exercised by Sub-Inspector of Police in absence of the Excise Officer–Excise Officer was available on spot–He also registered the FIR–Thus, he was competent to have taken the action for the offence under the Excise Act–A separate FIR u/ss. 14, 16 & 19 of the Act could not have been registered by the Police.
