Nothing in this Act shall affect the provisions of any Act for punishing mutiny and desertion of officers, soldiers, sailors or airmen in the service of the Government of India or the provisions of any special or local law

Section 5 of the Indian Penal Code somehow is a saving clause as it excludes the operation of the IPC in the cases where separate provisions or special laws have been made to deal with such issues. 

Officers engaged in the Government services are provided with this privilege as they are serving the nation. Treating them in the same manner as all offenders are treated under the Indian Penal Code may not be right. 

If there are situations where the person has been discharged or dismissed from his duty from the services and he is no longer involved in the service of serving the nation, in that case, the provisions of IPC will be accordingly applicable to such person.

Cases:

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