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Section 53: Investigation of offences.

The Delhi Sales Tax Act, 1975Central Act · Act 43 of 1975

(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 person appointed under sub-section (2) of section 9 to assist him to investigate all or any of the offences punishable under this Act.

(2) Every person 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.

Where this provision sits

ActThe Delhi Sales Tax Act, 1975
Section53
Marginal noteInvestigation of offences.
JurisdictionCentral
StatusIn force as published by the source

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