section 95
Investigation of offence
The Meghalaya Value Added Tax Act, 2003Tax2003117 sections12 chapters
Chapter X OFFENCES AND PENALTIES
Statutory text
- (1) Subject to conditions, if any, as may be prescribed, the Commissioner may be authorised either generally or in respect of a particular case or class any Officer or person subordinate to him to investigate all or any of the offences punishable under this Act.
- (2) Every Officer so authorised shall, in the conduct of such investigation, exercise the power conferred by the Code of Criminal Procedure, 1973 upon an Officer in charge of a police station for the investigation of a cognizance offence.
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