Section 40(1) in The Jammu and Kashmir Excise Act, 1958 (1901 A. D.)
(1)Whenever any person is arrested under this Act and detained in custody and it appears that an enquiry into the offence of which such person is accused cannot be completed within the period of twenty-four hours prescribed by section 37, the [Deputy Commissioner] [Substituted by Act XIV of 1966 for 'Deputy Excise and Taxation Commissioner'.] or the officer making the enquiry, as prescribed in sub-section (2) of section 30, shall forward to the nearest Magistrate a report setting forth the circumstances in which the accused was arrested together with the information which is yet to be elicited and shall at the same time forward the accused to such Magistrate.Remand. - (2) The Magistrate to whom an accused person is forwarded under sub-section (1) may, whether he has or has not jurisdiction to try the case, from time to time, authorise the detention of the accused in such custody as such Magistrate thinks fit, for a term not exceeding fifteen days on the whole. If he has not jurisdiction to try the case and considers further detention unnecessary he may order the accused to be for warded to a Magistrate having such jurisdiction :Provided that no Magistrate other than a Magistrate of the first class shall authorise detention in any custody other than a judicial lock-up.
