21. (1) When any person is forwarded under section 19 to a ³[Excise Officer] empowered to send persons so arrested to a Magistrate, the ⁴[Excise Officer] shall proceed to inquire into the charge against him.

(2) For this purpose the ⁵[Excise Officer] may exercise the same powers and shall be subject to the same provisions as the officer in charge of a police station may exercise and is subject to under the Code of Criminal Procedure, 1898, when investigating a cognizable case:

Provided that-

(a) if the ⁶[Excise Officer] is of opinion that there is sufficient evidence or reasonable ground of suspicion against the accused person, he shall either admit him to bail to appear before a Magistrate having jurisdiction in the case, or forward him in custody to such Magistrate;

(b) if it appears to the ⁷[Excise Officer] that there is not sufficient evidence or reasonable ground of suspicion against the accused person, he shall release the accused person on his executing a bond, with or without sureties as the ⁸[Excise Officer] may direct, to appear, if and when so required before the Magistrate having jurisdiction, and shall make a full report of all the particulars of the case to his official superior.