Bare ActsThe Nagaland Goods & Services Tax Act, 2017

Section 69

Amendment status not verified — confirm the current text below against the official source.

(1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or Power to clause (b) or clause (c) or clause (d) of sub-section (1) of Arrest 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 anyofficerof 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) 2 of 1974. (b)

Section 69 – The Nagaland Goods & Services Tax Act, 2017 | DailyLaw.ai