Section 13B in The Goa Entertainment Tax Act, 1964
13B. Investigation of offences.
(1)Subject to such conditions as may be prescribed, the Commissioner may authorize either generally or in respect of a particular case or class of cases, any officer or person subordinate to him to investigate all or any of the offences punishable under this Act.(2)Every officer so authorized shall, in the conduct of such investigation, exercise the powers conferred by the Code of Criminal Procedure, 1973 (Central Act 2 of 1974), upon an officer in charge of a police station for the investigation of a cognizable offence.
