Section 20 in The Haryana Local Area Development Tax Act, 2000
20. Investigation of offences.
- An officer not below the rank of Assistant Excise and Taxation Officer shall, for the purpose of any proceeding, assessment, inquiry 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.
