Section 69 of Goa GST Act 2017 : Power to arrest

By | April 3, 2018
(Last Updated On: April 4, 2018)

Section 69 of Goa GST Act 2017

[ Section 69 of Goa GST Act 2017 explains Power to arrest  and is covered in CHAPTER XIV : INSPECTION, SEARCH, SEIZURE AND ARREST]

Power to arrest.

69. (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.

(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.

(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, (Central Act 2 of 1974) 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 abailable offence, the Deputy 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.

Goa GST Act 2017

GOA GST Bill 2017

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