- Notwithstanding anything contained in the Indian Penal Code, 1860 (XLV of 1860) any person who assaults or threatens to assault or obstructs or attempts to obstruct any excise officer or police officer or any other officer in the discharge of his official duties shall be punishable with a term which shall be not be less than eight years but which may extend to ten years and with fine, which shall not be less than one lakh rupees which may extend to ten lakh rupees.