https://www.taxtmi.com/acts?id=37202 An explanation added to section 45 deems that "Offences to be cognizable and non-bailable" means all offences under the Act are cognizable and non-bailable notwithstanding the Criminal Procedure Code, and confirms authorised officers may arrest without warrant subject to the Act's procedural conditions including those under section 19 and the conditions in section 45. en-us Wed, 24 Jul 2019 17:44:52 +0530 Wed, 24 Jul 2019 17:44:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37202 An explanation added to section 45 deems that "Offences to be cognizable and non-bailable" means all offences under the Act are cognizable and non-bailable notwithstanding the Criminal Procedure Code, and confirms authorised officers may arrest without warrant subject to the Act's procedural conditions including those under section 19 and the conditions in section 45. Act-Rules F. Acts / Amendment Acts Wed, 24 Jul 2019 17:44:52 +0530 https://www.taxtmi.com/acts?id=37202