https://www.taxtmi.com/acts?id=2952 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 15 Jul 2016 11:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2952 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. Act-Rules VAT - Delhi Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2952