Section 61(2) in The Jammu and Kashmir Excise Act, 1958 (1901 A. D.)
(2)[(a) Notwithstanding anything contained in the Code of Criminal Procedure, 1989 all processes, summonses, warrants issued in cases under this Act may be executed by any [Excise and Taxation Officer.] [Existing section 61 numbered as sub-section (1) and sub-section (2) inserted by Act IV of Samvat 2009.](b)A warrant directed to any [Excise and Taxation Officer] [Substituted by Act VIII of 1956 for 'Customs and Excise 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.]X - Miscellaneous
