- Notwithstanding anything contained in the Indian Penal Code, 1860 whoever assaults or threatens to assault or obstructs or attempts to obstruct any Excise officer in the discharge of his official duties in the matter of detection, seizure, arrest, investigation, prosecution of the offences under the Act or attempts to use criminal force on Prohibition and Excise Officer shall be punished with imprisonment for a term which may extend to three years and with fine which may extend to rupees fifty thousands.
