Section 34 in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
34. Investigation of offences.
(1)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 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 upon an officer of a police station for the investigation of a cognizable offence.
