State Act

THE DELHI TAX ON LUXURIES ACT, 1996

This Act was repealed on 1 July 2017 by the Delhi Goods and Services Tax Act, 2017 (Delhi Act 3 of 2017), s.174(1)(iii); it may still apply to matters that began before then.

45. Investigation of offences (1) Subject to such conditions as may be prescribed, the Commissioner may authorise 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 offence,s punishable under this A ct. (2) Every officer so authorised shall in the conduct of such investigation exercise the powers conferred by the Code of Criminal Procedure, 1973 (Act No. 2 of 1974) upon an officer in charge of a police station for the investigation of a cognizable offence. (3) Notwithstanding anything contained in any other law all effences under this Act shall be non-cognizable and bailable. (4) No court shall take cognizance of any case under this Act without the sanction of the Government.