[APPOINTMENT OF EXCISE OFFICERS AND THEIR POWERS AND DUTIES]
Disposal of persons arrested
19. Every person arrested under this Act shall be forwarded without delay to the nearest [Excise Officer] empowered to send persons so arrested to a Magistrate, or, if there is no such [Excise Officer] within a reasonable distance, to the officer in charge of the nearest police-station.
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Ministry of Law, Justice and Parliamentary Affairs