Section 69. Power to arrest. -
(1) Where the Commissioner has reasons to believe that
a person has committed any offence specified in clause (a) or clause (b) or
clause (c) or clause (d) of sub-section (1) of section 132 which is punishable
under clause (i) or (ii) of sub-section (1), or sub-section (2) of the said
section, he may, by order, authorise any officer of central tax to arrest such
person.
(2) Where a person is arrested under sub-section (1)
for an offence specified under sub- section (5) of section 132, the officer
authorised to arrest the person shall inform such person of the grounds of
arrest and produce him before a Magistrate within twenty four hours.
(3) Subject to the provisions of the Code of Criminal
Procedure, 1973 (2 of 1974),-
(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 bail, forwarded to the custody of the
Magistrate;
(b) in the case of a non-cognizable and bailable
offence, the Deputy Commissioner or the Assistant Commissioner shall, for the
purpose of releasing an 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.
