Section 61. Provisions of the Criminal Procedure Code & Ranbir Penal Code applicable to offences committed under this Act.

4[(1)] The provisions of the Criminal Procedure Code relating to execution so far as the same are applicable, and sections 54,55 and 56 of 5[Indian Penal Code (45 of 1860)] shall apply to all offences committed and to all persons punished under the provisions of this Act. 4[(2) (a) Notwithstanding anything contained in the 6[Criminal Procedure Code, 1973 (2 of 1974)] all processes, summonses, warrants issued in cases under this Act may be executed by any 7[Excise and Taxation Officer]. (b) A warrant directed to any 7[Excise and Taxation 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.]