- Excise officers effecting arrest or escorting prisoners should observe the principles laid down for police officers. Viz. Rule 213 and 214 of Assam Police Manual, Part-V Act, 1932. It must, however, be borne in mind that persons arrested in Excise offences are frequently of a class which may reasonably be expected to attempt escape, and if the excise officer considers that this is likely, he has discretion to use handcuff even in bailable cases.