Investigation powers under VAT Act: authorised officers may exercise CrPC powers and report with prosecution recommendations. The Commissioner may authorise subordinate officers or persons to investigate offences under the Act, and such authorised investigators shall exercise the ... Summary
Investigation powers under VAT Act: authorised officers may exercise CrPC powers and report with prosecution recommendations.
The Commissioner may authorise subordinate officers or persons to investigate offences under the Act, and such authorised investigators shall exercise the powers under the Code of Criminal Procedure applicable to an officer in charge of a police station for cognizable offences. After investigation the authorised person must submit a report with recommendations for sanctioning prosecution or otherwise, and the Commissioner will decide on prosecution; if prosecution is directed, it is to be launched before the Metropolitan Magistrate or a specially designated court.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.