173.—(1) Any person who under section 172 places any other person in service custody shall, at the time he does so or as soon as practicable thereafter, and in any case not later than twenty-four hours thereafter, deliver to the officer or man into whose custody the person is committed, an account in writing signed by himself of the offence with which the person so committed is charged.

(2) Any officer or man commanding a guard or a provost marshal or any of his assistants or any officer or man shall not refuse to receive or keep any person who is placed in service custody under section 172.

(3) It shall be the duty of an officer or a man who takes or receives any person (in this subsection referred to as the prisoner) into custody, as soon as he is relieved from guard or duty or, if he is not sooner relieved, within twenty-four hours after he took the prisoner into custody,—

(a) to give in writing to his commanding officer—

(i) the name and, as far as is known to him, the offence with which the prisoner is charged, and

(ii) the name and rank (if any) of the person by whom the prisoner was committed, and

(b) if he has received the account in writing referred to in subsection (1) of this section, to deliver it to his commanding officer.