Section 15(3) in Jammu and Kashmir Urban Immovable Property Tax (Repeal And Saving) Act, 2002
(3)The provisions of the Code of Criminal Procedure, Samvat 1989, relating to searches shall, so far as may be, apply to searches under this section subject to the modification that sub-section (5) of section 165 of the said Code shall have effect as if for the word "Magistrate", wherever it occurs therein, the words "Accountability Commission or any officer—authorised by it" were substituted.
