section 92
Investigation of offences
The Delhi Value Added Tax, 2004Tax2004108 sections1 chapters
Statutory text
92 Investigation of offences |Rule: 50 Form: Nil Subject to such conditions as may be prescribed, the Commissioner may authorise either generally or in respect of a particular case or class of cases any officer or person subordinate to him to investigate all or any of the offences punishable under this Act. Every officer or person so authorised shall, in the conduct of such investigation, exercise the powers conferred by the Code of Criminal Procedure, 1973 (2 of 1974) upon an officer in charge of a police station for the investigation of a cognizable offence.
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