Section 41(1) in The Jammu and Kashmir Excise Act, 1958 (1901 A. D.)
(1)A [Deputy Commissioner] [Substituted by Act XIV of 1966 for 'Deputy Excise and Taxation Commissioner'.] on such enquiry as he thinks fit and after recording his reasons in writing may arrest or order in writing the arrest of a person whom he has reason to believe to have committed an offence under this Act and shall release him on bail unless he is accused of an offence under clauses (b), (d) and (e) of [section 48 or sub-section (1) of section 50.] [Substituted by Act VII of 2001, Section 4.]
