Bihar Value Added Tax Act : Investigation of offences. Indian Bare Acts :

Bihar Value Added Tax Act,2005

Act No : 27

Section : Investigation of offences.

83. Investigation 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 officer or person subordinate to him to investigate all or any of the offences punishable under this Act.(2) Every officer 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.