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The Gujarat Value Added Tax Act, 2003
CHAPTER XI : OFFENCES AND PENALTIES

Body 88. 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 offences punishable under this Act.

(2) Every officer or person so authorized shall, in the conduct of such investigation, exercise the powers conferred by the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023) upon an officer in-charge of a police station for the investigation of a cognizable offence.