GST Jamku AIPower to arrest.
Section 69(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.
The Commissioner has the power to authorize the arrest of an individual if there is reason to believe that the person has committed certain offenses. These offenses are specified in clause (a), clause (b), clause (c), or clause (d) of sub-section (1) of section 132. The punishment for these offenses falls under either clause (i) or (ii) of sub-section (1), or sub-section (2) of the same section.
In simpler terms, if the Commissioner thinks someone has committed a specific type of crime under the mentioned sections, they can give an order to a central tax officer to arrest that person. This is a way to enforce the law and ensure that those who commit certain offenses are held accountable.
Section 69(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.
When someone gets arrested under sub-section (1) for a specific offense mentioned in sub-section (5) of section 132, the officer who has the power to make the arrest has certain responsibilities.
The officer must inform the arrested person about the reasons for the arrest. Additionally, it is required that the arrested person be brought before a Magistrate within twenty-four hours. This ensures that the person's rights are upheld and they are promptly presented before the legal authorities.
Section 69(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.
When it comes to the power to arrest, Section 69(3) plays a crucial role. This section, however, operates under certain conditions as outlined in the Code of Criminal Procedure, 1973 (2 of 1974). Let's break down the key aspects:
(a) Arrest for Specific Offenses
If a person is arrested under sub-section (1) for an offense mentioned in sub-section (4) of section 132, the following actions unfold:
Admission to Bail: The arrested person has the option to be admitted to bail.
Default of Bail: In the event of the inability to secure bail, the individual is then forwarded to the custody of the Magistrate.
(b) Non-Cognizable and Bailable Offenses
For non-cognizable and bailable offenses, the Deputy Commissioner or the Assistant Commissioner assumes a significant role. In this context:
Powers Equivalent to Police Officer: The Deputy Commissioner or the Assistant Commissioner is empowered with the same authority as an officer-in-charge of a police station.
Subject to Provisions: It's important to note that these powers are subject to the provisions outlined in the Code of Criminal Procedure, 1973 (2 of 1974).
Understanding these provisions helps clarify the processes and options available when someone is arrested, depending on the nature of the offense.