Section 53
Investigation of offences.
About this Act
An Act to consolidate and amend the law relating to the levy of tax on sale of goods in the Union territory of Delhi.
(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.
(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.