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    <title>Power to arrest</title>
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    <description>Section 69 authorises the Commissioner to empower State tax officers to arrest persons reasonably believed to have committed specified offences under section 132; arrested persons must be informed of grounds and produced before a Magistrate within twenty-four hours. Arrests are subject to Code of Criminal Procedure safeguards: bailable and non-cognizable offences permit admission to bail or forwarding to Magistrate custody, and Deputy or Assistant Commissioners have the same powers as an officer in charge for bail decisions in such cases.</description>
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      <description>Section 69 authorises the Commissioner to empower State tax officers to arrest persons reasonably believed to have committed specified offences under section 132; arrested persons must be informed of grounds and produced before a Magistrate within twenty-four hours. Arrests are subject to Code of Criminal Procedure safeguards: bailable and non-cognizable offences permit admission to bail or forwarding to Magistrate custody, and Deputy or Assistant Commissioners have the same powers as an officer in charge for bail decisions in such cases.</description>
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