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    <title>Power to arrest.</title>
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    <description>The Commissioner may authorise State tax officers to arrest persons believed to have committed specified offences under section 132. Arrested persons for certain offences must be informed of the grounds and produced before a Magistrate within twenty-four hours. Subject to the Code of Criminal Procedure, arrestees for other specified offences shall be admitted to bail or forwarded to Magistrate custody, and for non-cognizable and bailable offences the Deputy Commissioner or Assistant Commissioner hold powers equivalent to an officer in charge of a police station for release on bail.</description>
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      <description>The Commissioner may authorise State tax officers to arrest persons believed to have committed specified offences under section 132. Arrested persons for certain offences must be informed of the grounds and produced before a Magistrate within twenty-four hours. Subject to the Code of Criminal Procedure, arrestees for other specified offences shall be admitted to bail or forwarded to Magistrate custody, and for non-cognizable and bailable offences the Deputy Commissioner or Assistant Commissioner hold powers equivalent to an officer in charge of a police station for release on bail.</description>
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