1THE JAMMU AND KASHMIR EXCISE ACT, SAMVAT 1958 (1901 A.D.)
Section 36. Arrested persons to be taken before a Magistrate.
2[36. Arrested persons to be taken before a Magistrate.––An 1[Excise and Taxation Officer] arresting a person under this Act, or who has taken charge of the accused under sub-section (2) of section 30, shall without unnecessary delay and subject to the provisions hereinafter contained as to bail, take the person arrested before a 3[Judicial Magistrate] having jurisdiction to try the case.
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