Section 23 in Haryana Tax on Entry of Goods Into Local Areas Act, 2008
23. Investigation of offences.
- An officer not below the rank of Assistant Excise and Taxation Officer shall, for the purpose of any proceeding, assessment, enquiry or checking under this Act or rules framed thereunder exercise the powers conferred by the Code of Criminal Procedure, 1973 (Act 2 of 1974), upon an officer-in-charge of a police station for the investigation of a cognizable offence.
