41 1. 772 conferred upon these Abkari officers substan tially all the powers of a Police Officer, they have thereby in effect made them Police Officers within the meaning of section 25, and that, accordingly, any confession made to such an officer in the course of his investigation under the Abkari Act or the Criminal Procedure Code is inadmissible in evidence." (p. 94) According to Shah J. section 25 of the embodies an important rule, which is to be given effect to as a matter of substance and not as a mere matter of form and that it is a perfectly fair interpretation of section 25 to say that 'the Police Officer within the meaning of that section is an officer, who exercises the powers of police conferred upon him by law, whether he is called a Police Officer or he is called by any other name and exercises other functions also under other provisions of law, if for the investigation of offenses under a particular Act he is empowered to exercise the powers of an officer in charge of a police station for the investigation of a cognizable offence.