section 64
Investigation of offences
The Puducherry Value Added Tax Act, 2007Tax200782 sections10 chapters
Chapter VIII OFFENCES AND PENALTIES
Statutory text
- (1) 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.
- (2) Every Officer or person so authorised shall, in the conduct of such investigation, exercise the powers conferred by the Code of Criminal Procedure, 1973 upon an officer-in-charge of a police station for the investigation of a cognizable offence.
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