Section 29(2) in The Jammu and Kashmir Excise Act, 1958 (1901 A. D.)
(2)[ Any person other than an [Excise and Taxation Officer] [Sub-sections (2) and (3) to section 30 inserted by Act IV of Svt. 2009.] lawfully arresting a person shall immediately take him along with liquor, drug, or other article so seized or detained before the nearest [Inspector Excise and Taxation] [Substituted by Act VII of 1956 for 'Inspector Customs and Excise'.] who shall at once take charge of the accused and the articles so seized or detained. The time taken in bringing the accused to the [Inspector Excise and Taxation] [Substituted by Act VII of 1956 for 'Inspector Customs and Excise'.], shall not be included in the period of twenty-four hours prescribed by section 37. The [Inspector Excise and Taxation] [Substituted by Act VII of 1956 for 'Inspector Customs and Excise'.] on taking charge of the accused shall hold such enquiry as he may think necessary :Provided that the [Deputy Commissioner] [Substituted by Act XIV of 1966 for 'Deputy Excise and Taxation Commissioner'.] may of his own motion or on the application of the accused transfer the case for enquiry to any other officer not below the rank of an Inspector under him and such officer shall be deemed to have arrested the accused and shall proceed in the aforesaid manner.
