(1) 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.
Power to
arrest.
(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 the person shall inform such person of the grounds of arrest and produce him before a Magistrate within twenty four hours.
2 of 1974.
(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 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
5 of 1908
Section 69 • THE DELHI GOODS AND SERVICES TAX ACT, 2017
Section 69. Power of arrest
delhi-goods-and-services-tax-act-2017-sec-69.json
•
Section 69
{
"act_title": "THE DELHI GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "delhi-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "69",
"title": "Section 69. Power of arrest",
"chapter": null,
"content": "(1) Where the Commissioner has reasons to believe that a person has committed any \noffence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) of \nsection 132 which is punishable under clause (i) or (ii) of sub-section (1), or sub-section \n(2) of the said section, he may, by order, authorise any officer of State tax to arrest such \nperson. \n \n Power to \narrest. \n (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 the person shall inform such person of the grounds of arrest and produce him before a Magistrate within twenty four hours. \n \n \n \n \n \n \n \n \n2 of 1974. \n(3) Subject to the provisions of the Code of Criminal Procedure, 1973,-- \n(a) where a person is arrested under sub-section (1) for any offence specified under sub-\nsection (4) of section 132, he shall be admitted to bail or in default of bail, forwarded to the \ncustody of the Magistrate; \n \n(b) in the case of a non-cognizable and bailable offence, the Deputy Commissioner or the \nAssistant Commissioner shall, for the purpose of releasing an arrested person on bail or \notherwise, have the same powers and be subject to the same provisions as an officer-in-charge \nof a police station \n \n5 of 1908",
"footnote": "",
"is_definition": false,
"sort_order": 830
},
"prev_section": "68",
"next_section": "70"
}