Section 61(2)(b) in The Jammu and Kashmir Excise Act, 1958 (1901 A. D.)
(b)A warrant directed to any [Excise and Taxation Officer] [Substituted by Act VIII of 1956 for 'Customs and Excise Officer'.] may also be executed by any such officer whose name is endorsed upon the warrant by the officer to whom it is directed or endorsed.]