[APPOINTMENT OF EXCISE OFFICERS AND THEIR POWERS AND DUTIES]
Owners or occupiers of land to report manufacture of contraband excisable goods
16. Every owner or occupier of land, the agent of any such owner or occupier, in charge of the management of that land, if contraband excisable goods are manufactured thereon, shall in the absence of reasonable excuse be bound to give notice of such manufacture to a Magistrate, or to an officer of the [Excise], Customs, Police, or Land Revenue Department, immediately the fact comes to his knowledge.
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Ministry of Law, Justice and Parliamentary Affairs