Penalty for assault and obstruction.

Notwithstandlng anything c0!ltai!1~d in ~e Indian Penal Code, any ,person who assaults or threatens to assault or obstructs o,r attempts to obstruct any Excise Officer in the discharge of his official duties shall be p'uitishable with imprisorunent for a term which may extend to two years and also with fine which may extend to one lakh rupees.