Section 80

For the purposes of this Act, a senior officer of goods and services tax shall have all the powers of a police officer of whatever rank as provided for under the Criminal Procedure Code

[Act 593] in relation to enforcement, inspection and investigation, and such powers shall be in addition to the powers provided for under this Act and not in derogation thereof.

Act 762 BI Teks 1.indd 93 6/19/14 5:56:15 PM

Act 762