Section 55B(2) in The Jammu and Kashmir Electricity Act, 1997 (1940 A.D.)
(2)A Special Court may, while trying an offence under the Act and with a view to obtaining the evidence of any person supposed to have been directly or in indirectly concerned in or privy to any offence, tender pardon to such person on condition of his making a full and true disclosure of the circumstances within his knowledge relating to the offence and to every other person concerned whether as principal or abettor in the commission thereof, and any pardon so tendered shall for the purpose of section 308 of the Code of Criminal procedure, Samvat 1989, be deemed to have been tendered under section 307 thereof.