Section 25(l) in The Jammu and Kashmir Excise Act, 1958 (1901 A. D.)
(l)regulating the powers of the officers of the [Excise Department] [Substituted by Act XIV of 1966.] to summon witnesses ;(ll)[ prescribing and limiting the powers and duties of Excise and Taxation Officers and regulating the delegation of duties to and by such Officers] [Clause (ll) added by Act VII of 1956.] ;
