Power of arrest: authorisation of tax officers for specified offences, with obligation to inform grounds and produce detainee promptly. The Commissioner may, by order, authorise State tax officers to arrest persons believed to have committed specified offences attracting serious penal clauses. An arrested person must be informed of the grounds of arrest and produced before a Magistrate within twenty four hours. For non cognizable and bailable offences, admission to bail or forwarding to Magistrate custody follows the Code of Criminal Procedure, and the Deputy Commissioner or Assistant Commissioner has the same powers as an officer in charge of a police station for release or bail.