https://www.taxtmi.com/caselaws?id=299062 The statutory scheme permits the Central Government to constitute an authority by notification for specified functions and to empower officers of its departments to exercise search, seizure, arrest and complaint powers under the Act. On that basis, the Narcotics Control Bureau was treated as a wing of the Department of Revenue, not a separate statutory entity or distinct legal person. The ordinary meaning of "department", supported by official directions and recruitment rules, confirmed that Bureau officers were Government officers capable of being validly empowered under the relevant provisions. The later notifications were held to authorise statutory powers without enlarging the Bureau's charter, so the exclusion of one item from the notified functions did not invalidate them. en-us Tue, 11 Feb 2003 00:00:00 +0530 Thu, 02 Dec 2021 17:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299062 The statutory scheme permits the Central Government to constitute an authority by notification for specified functions and to empower officers of its departments to exercise search, seizure, arrest and complaint powers under the Act. On that basis, the Narcotics Control Bureau was treated as a wing of the Department of Revenue, not a separate statutory entity or distinct legal person. The ordinary meaning of "department", supported by official directions and recruitment rules, confirmed that Bureau officers were Government officers capable of being validly empowered under the relevant provisions. The later notifications were held to authorise statutory powers without enlarging the Bureau's charter, so the exclusion of one item from the notified functions did not invalidate them. Case-Laws Indian Laws Tue, 11 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299062