Section 40:
Extortion and corruption.
Any person subject to this Act who commits any of the following
offences, that is to say,—
(a) commits extortion; or
(b) without proper authority extracts from any person money, provisions or service,shall, on conviction by an Assam Rifles Court, be liable to suffer imprisonment for a term which may
extend to ten years or such less punishment as is in this Act mentioned.