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    <title>Power to arrest.</title>
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    <description>Commissioner may authorise a State tax officer to arrest a person believed to have committed specified GST offences; the arresting officer must inform the person of the grounds and produce them before a Magistrate within twenty four hours for certain offences. Subject to the Code of Criminal Procedure, arrested persons for offences attracting bail shall be admitted to bail or forwarded to Magistrate custody, and Deputy Commissioners or Assistant Commissioners have powers equivalent to an officer in charge of a police station for release on bail or otherwise.</description>
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      <description>Commissioner may authorise a State tax officer to arrest a person believed to have committed specified GST offences; the arresting officer must inform the person of the grounds and produce them before a Magistrate within twenty four hours for certain offences. Subject to the Code of Criminal Procedure, arrested persons for offences attracting bail shall be admitted to bail or forwarded to Magistrate custody, and Deputy Commissioners or Assistant Commissioners have powers equivalent to an officer in charge of a police station for release on bail or otherwise.</description>
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