section 83
Investigation of offences.
The Bihar Value Added Tax Act, 2005Tax2005100 sections15 chapters
Chapter XIII 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 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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