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State of Haryana - Section

Section 14 in Haryana Tax on Luxuries Act, 1994

14. Investigation of offences.

(1)The Commissioner may, subject to such conditions and restrictions, as he may specify, authorise wither generally or in respect of any particular case of class of cases any person appointed to assist him under sub-section (1) of section 3, 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, upon an officer-in-charge of a police station for the investigation of a cognizable offence.