https://www.taxtmi.com/acts?id=30239 The Commissioner may authorise a State tax officer to arrest persons believed to have committed offences under section 132; the authorised officer must inform the arrested person of the grounds and produce them before a Magistrate within the prescribed period. Procedural safeguards under the Code of Criminal Procedure apply: arrested persons for specified offences shall be admitted to bail or forwarded to Magistrate custody, and for non cognizable bailable offences the Deputy or Assistant Commissioner has the same powers as an officer in charge for release on bail. en-us Sat, 08 Jul 2017 18:55:31 +0530 Tue, 18 Jul 2017 14:26:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30239 The Commissioner may authorise a State tax officer to arrest persons believed to have committed offences under section 132; the authorised officer must inform the arrested person of the grounds and produce them before a Magistrate within the prescribed period. Procedural safeguards under the Code of Criminal Procedure apply: arrested persons for specified offences shall be admitted to bail or forwarded to Magistrate custody, and for non cognizable bailable offences the Deputy or Assistant Commissioner has the same powers as an officer in charge for release on bail. Act-Rules GST - States Sat, 08 Jul 2017 18:55:31 +0530 https://www.taxtmi.com/acts?id=30239