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Power to arrest: Commissioner may authorise state tax officers to arrest suspects; must inform grounds and produce before Magistrate. The Commissioner may, by order, authorise any State tax officer to arrest a person when there are reasons to believe the person committed specified offences attracting the statutory punishments. The arrested person must be informed of the grounds of arrest and produced before a Magistrate within twenty-four hours. Subject to the Code of Criminal Procedure, arrests are governed by existing bail and custody rules; for non-cognizable and bailable offences, the Deputy Commissioner or Assistant Commissioner has the same powers as an officer in charge to release on bail or otherwise.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power to arrest: Commissioner may authorise state tax officers to arrest suspects; must inform grounds and produce before Magistrate.
The Commissioner may, by order, authorise any State tax officer to arrest a person when there are reasons to believe the person committed specified offences attracting the statutory punishments. The arrested person must be informed of the grounds of arrest and produced before a Magistrate within twenty-four hours. Subject to the Code of Criminal Procedure, arrests are governed by existing bail and custody rules; for non-cognizable and bailable offences, the Deputy Commissioner or Assistant Commissioner has the same powers as an officer in charge to release on bail or otherwise.
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