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    <title>Power to arrest.</title>
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    <description>The Commissioner may, by order, authorise any State tax officer to arrest a person when there are reasons to believe the person committed specified offences attracting the statutory punishments. The arrested person must be informed of the grounds of arrest and produced before a Magistrate within twenty-four hours. Subject to the Code of Criminal Procedure, arrests are governed by existing bail and custody rules; for non-cognizable and bailable offences, the Deputy Commissioner or Assistant Commissioner has the same powers as an officer in charge to release on bail or otherwise.</description>
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      <description>The Commissioner may, by order, authorise any State tax officer to arrest a person when there are reasons to believe the person committed specified offences attracting the statutory punishments. The arrested person must be informed of the grounds of arrest and produced before a Magistrate within twenty-four hours. Subject to the Code of Criminal Procedure, arrests are governed by existing bail and custody rules; for non-cognizable and bailable offences, the Deputy Commissioner or Assistant Commissioner has the same powers as an officer in charge to release on bail or otherwise.</description>
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