(1) A Magistrate may issue a warrant— (a) for the arrest of any person whom he has reason to believe to have committed an offence punishable under this Act, or
(b) for the search, whether by day or by night, of any building, vessel, vehicle or place in which he has reason to believe that any 1[motor spirit or diesel oil] is sold or is kept for sale.
(2) All warrants issued under this section shall be executed in accordance with the provisions of the 2[Code of Criminal Procedure, 1973 (2 of 1974)], by a Police Officer or if the officer issuing the warrant deems fit, by any other person.
(b) for the search, whether by day or by night, of any building, vessel, vehicle or place in which he has reason to believe that any 1[motor spirit or diesel oil] is sold or is kept for sale.
(2) All warrants issued under this section shall be executed in accordance with the provisions of the 2[Code of Criminal Procedure, 1973 (2 of 1974)], by a Police Officer or if the officer issuing the warrant deems fit, by any other person.
Source footnotes
1. Substituted by Act XXIV of 1962.2. Substituted by S.O. 1229(E) dated 31.03.2020 for “Code of Criminal Procedure, 1989”
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Next · Section 12Searches how made. →All sections / सभी धाराएँTHE JAMMU AND KASHMIR MOTOR SPIRIT AND DIESEL OIL(TAXATION OF SALES) ACT, 2005 (1948 A.D.) →
More sections of this act
Section 1 · Short title and commencement.Section 2 · Definitions.Section 3 · Levy of Tax.Section 3-A · Levy of cessSection 3-B · OmittedSection 4 · Recovery of taxes as arrears of land revenue.Section 5 · Power to determine certain questions.Section 6 · No person to trade without a licence.India Code, Government of India. Text fetched 13 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.