Withdrawal of arrest power for certain tax offences removes arrest authority and narrows prosecutorial detention in tax enforcement. The amendment provides for the omission of sub section (2) of section 90 of the 1994 Act, removing the power of arrest in respect of offences under ... Summary
Withdrawal of arrest power for certain tax offences removes arrest authority and narrows prosecutorial detention in tax enforcement.
The amendment provides for the omission of sub section (2) of section 90 of the 1994 Act, removing the power of arrest in respect of offences under clauses (a), (b) and (c) of sub section (1) of section 89, thereby narrowing enforcement measures available for those tax offences.
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