Section 69(3) in Manipur Goods and Services Tax Act, 2017
(3)Subject to the provisions of the Code of Criminal Procedure, 1973, -(a)where a person is arrested under sub-section (1) for any offence specified under sub-section (4) of section 132, he shall be admitted to bail or in default of ball, forwarded to the custody of the Magistrate;(b)in the case of a non-cognizable and bailable offence, the Deputy Commissioner or the Assistant arrested person on bail or otherwise, have the same powers and be subject to the same provisions as an officer-in-charge of a police station.
