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State of Odisha - Section

Section 85 in Orissa Value Added Tax Act, 2004

85. Investigation of offences.

(1)Subject to conditions, if any, as may be prescribed, the Commissioner may authorise either generally or in respect of a particular case or class of cases, any officer appointed under sub-section (2) of section 3 to investigate all or any of the 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 in charge of a police station for the investigation of a congnizable offence.