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    <title>Power to arrest.</title>
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    <description>Section 69 authorises the Commissioner to order 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, and bail and custody procedures follow the Code of Criminal Procedure, with Deputy or Assistant Commissioners exercising powers like an officer in charge for non cognizable and bailable offences.</description>
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      <description>Section 69 authorises the Commissioner to order 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, and bail and custody procedures follow the Code of Criminal Procedure, with Deputy or Assistant Commissioners exercising powers like an officer in charge for non cognizable and bailable offences.</description>
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