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The Orissa Value Added Tax Act, 2004
CHAPTER XI: OFFENCES PROSECUTION AND COMPOSITION OF OFFENCES.

85. Investigation of offences.

(1) Subject to conditions, if any, as may be prescribed, the Commissioner may authorise either generally or in respect of a particular case or class of cases, any officer appointed under sub-section (2) of section 3 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 powers, conferred by the Code of Criminal Procedure, 1973 (2 of 1974) upon an officer in charge of a police station for the investigation of a cognizable offence.