Where the Commissioner has reasons to believe that a person
has committed any offence specified in clause (a) or clause (b) or
clause (c) or clause (d) of sub -section (1) of section 132 which is
punishable under clause (i) or (ii) of sub-section (1), 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 subsection (1) for an offence
specified under sub-section (5) of section 132, the officer authorised
to arrest the person shall inform such 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 subsection (1) for any offence
specified under sub-section (4) of section 132, he shall be admitted
to bail or in default of bail, forwarded to the custody of the
Magistrate;
(b) in the case of a non -cognizable and bailable offence, the Deputy
Commissioner or the Assistant Commissioner shall, for the purpose
of releasing an 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
Power to summon persons to give evidenc e and produce
documents.-
Section 69 • THE ASSAM GOODS AND SERVICES TAX ACT, 2017
Section 69.(1). 1
assam-goods-and-services-tax-act-2017-sec-69.json
•
Section 69
{
"act_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "assam-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "69",
"title": "Section 69.(1). 1",
"chapter": null,
"content": "Where the Commissioner has reasons to believe that a person \nhas committed any offence specified in clause (a) or clause (b) or \nclause (c) or clause (d) of sub -section (1) of section 132 which is \npunishable under clause (i) or (ii) of sub-section (1), or sub-section (2) \nof the said section, he may, by order, authorise any officer of State \ntax to arrest such person. \n(2) Where a person is arrested under subsection (1) for an offence \nspecified under sub-section (5) of section 132, the officer authorised \nto arrest the person shall inform such person of the grounds of arrest \nand produce him before a Magistrate within twenty four hours. \n(3) Subject to the provisions of the Code of Criminal Procedure, \n1973,-- \n(a) where a person is arrested under subsection (1) for any offence \nspecified under sub-section (4) of section 132, he shall be admitted \nto bail or in default of bail, forwarded to the custody of the \nMagistrate; \n(b) in the case of a non -cognizable and bailable offence, the Deputy \nCommissioner or the Assistant Commissioner shall, for the purpose \nof releasing an arrested person on bail or otherwise, have the same \npowers and be subject to the same provisions as an officer-in-charge \nof a police station \nPower to summon persons to give evidenc e and produce \ndocuments.-",
"footnote": "",
"is_definition": false,
"sort_order": 700
},
"prev_section": "68",
"next_section": "70"
}