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    <title>Power to Arrest.</title>
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    <description>Power to arrest for specified offences is conferred by the Commissioner&#039;s order authorising any State tax officer to arrest a person believed to have committed offences under section 132. After arrest the authorised officer must inform the person of the grounds and produce them before a Magistrate within twenty-four hours. Subject to the Code of Criminal Procedure, arrested persons for bailable or non-cognizable offences shall be admitted to bail or forwarded to Magistrate custody, and the Deputy Commissioner or Assistant Commissioner has powers akin to an officer-in-charge for bail or release purposes.</description>
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      <description>Power to arrest for specified offences is conferred by the Commissioner&#039;s order authorising any State tax officer to arrest a person believed to have committed offences under section 132. After arrest the authorised officer must inform the person of the grounds and produce them before a Magistrate within twenty-four hours. Subject to the Code of Criminal Procedure, arrested persons for bailable or non-cognizable offences shall be admitted to bail or forwarded to Magistrate custody, and the Deputy Commissioner or Assistant Commissioner has powers akin to an officer-in-charge for bail or release purposes.</description>
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