Act Number: 43

Act Name: The Delhi Sales Tax Act, 1975

Year: 1975

Enactment Date: 1975-08-07

Long Title: An Act to consolidate and amend the law relating to the levy of tax on sale of goods in the Union territory of Delhi.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 53: 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 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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