LawgistThe Delhi Sales Tax Act
53Investigation of offences
(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.
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OFFENCES AND PENALTIES
- 50 Offences
- 51 Offences by companies
- 52 Cognizance of offences
- 53 Investigation of offences
- 54 Composition of offences
- 55 Imposition of Penalty
- 56 Penalty for concealment of sales or furnishing inaccurate particulars or making false representations
- 57 Penalty for contravening provisions regarding collection of tax by dealers
