Section 78 reads : "(1) Any Collector, or any Excise Officer empowered under section 77, sub section (2), may after recording in writing his reason for suspecting the commission of an offence which he is empowered to investigate, exer cise (a) any of the powers conferred upon a Police Officer making an investigation, or upon an officer in charge of a policc station, 785 by sections 160 to 171 of the Code of Criminal Procedure, 1898 (5 of 1898), and ' (b) as regards offenses punishable under section 47, section 49, section 55, or section 56 of this Act any of the powers conferred upon Police Officers in respect of cognizable offenses by clause first of sub section (1) of section 54 and by section 56 of the said Code; and the said portions of the said Code shall apply accordingly, subject to any restrictions or modifications prescribed by the State Government by rule made under section 89, clause (o).