MGST Act 69Chapter XIV · Chapter XIV

Section 69 · Power to arrest

(1)

Where the Commissioner has reasons to believe that any person has committed any offence specified in clause (a) or clause (b) or clause (d) of sub-section (I) or sub-section 132 which is punishable under clause (i) or (ii) of sub-section (I) or sub-section (2) of the said section, he may, by order, authorise any officer of State tax to arrest such person.

(2)

where a person is arrested under sub-section (1) for an offence specified under sub-section (5) of section 132, the officer authorised to arrest a person of the grounds of arrest and produce him before a Magistrate within twenty four hours.

(3)

Subject to the provisions of the Code of Criminal Procedure, 1973, -

(a)

where a person is arrested under sub-section (1) for any offence specified under sub-section (4) of section 132, he shall be admitted to bail or in default of ball, forwarded to the custody of the Magistrate;

(b)

in the case of a non-cognizable and bailable offence, the Deputy Commissioner or the Assistant arrested person on bail or otherwise, have the same powers and be subject to the same provisions as an officer-in-charge of a police station.

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