Section 15 in Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005 (1948 A.D.)
15. Power of investigation.
- [(1) An officer not below the rank of Petrol Taxation Officer shall have power to investigate all offences punishable under this Act within the area for which he is appointed.] [Substituted by Act XVII of 1978, s. 9.](2)Every such officer shall, in the conduct of such investigation exercise the powers conferred by the Code of Criminal Procedure, 1989, upon an officer- in-charge of a Police Station for the investigation of a cognizable offence.(3)Every such officer may enter at any reasonable time the premises of any [***] [Deleted by Act XVII of 1978.] dealer and with or without notice examine and take copies or extracts from any account books or registers for the purpose of testing the accuracy of any prescribed returns or of informing himself as to any particulars regarding which information is required for the purposes of this Act or of any rules thereunder.(4)Every such officer may detain and arrest any person whom he has reason to believe to be guilty of any offence punishable under this Act.
