Section 61: Provisions of the Criminal Procedure Code & Ranbir Penal Code applicable to offences committed under this Act.
1the Jammu and Kashmir Excise Act, Samvat 1958 (1901 A.d.)Union territory Act of Jammu and Kashmir · Act 9 of 1901
[(1)] The provisions of the Criminal Procedure Code relating to execution so far as the same are applicable, and sections 54,55 and 56 of [Indian Penal Code (45 of 1860)] shall apply to all offences committed and to all persons punished under the provisions of this Act.
[(2) (a) Notwithstanding anything contained in the [Criminal Procedure Code, 1973 (2 of 1974)] all processes, summonses, warrants issued in cases under this Act may be executed by any [Excise and Taxation Officer].
(b) A warrant directed to any [Excise and Taxation Officer] may also be executed by any such officer whose name is endorsed upon the warrant by the officer to whom it is directed or endorsed.]
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