61A. [ Penalty for certain acts and omissions by Excise Officers. [Added by Act No. 6 of 2007 (w.e.f. 6.6.2007)]
- If any Excise Officer unlawfully releases or abets the escape of any person arrested under this Act or acts in any manner inconsistent with his duty for the purpose of enabling any person to do anything whereby any of the provisions of this Act may be evaded or contravened or the excise revenue may be defrauded,he shall be punished with imprisonment for a term which shall not be less than three months but which may extend to one year :Provided that no court shall take cognizance against any officer under this section without prior permission of the State Government.]
