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Section 95
The Meghalaya Value Added Tax Act 2003 (Act No.2 of 2005).pdfMeghalaya

Section 95. Investigation of offence

(1) Subject to conditions, if any, as may be prescribed, the Commissioner may be authorised either generally or in respect of a particular case or class any Officer or person subordinate to him to investigate all or any of the offences punishable under this Act.

(2) Every Officer so authorised shall, in the conduct of such investigation, exercise the power conferred by the Code of Criminal Procedure, 1973 upon an Officer in charge of a police station for the investigation of a cognizance offence.