Section 63 — SERVICE TAX ACT 2018

(a)

any person found committing or attempting to commit, or employing or aiding any person to commit, or abetting the commission of, an offence under this Act;

80

(b)

any person whom he may reasonably suspect to have in his possession any goods, documents, articles or things liable to seizure under this Act; or

(c)

any person whom he may reasonably suspect to have committed an offence under this Act.

(2)

The proper officer of service tax may search or cause to be searched any person arrested under subsection (1) provided that—

(a)

any person who requests that his person be searched in the presence of a senior officer of service tax shall not be searched except in the presence of and under the supervision of such senior officer of service tax, but such person may be detained until the arrival of such senior officer of service tax, or taken to any office or police station where such senior officer of service tax may be found;

(b)

the goods and baggage of the person who requests to be present when the goods and baggage are searched and so presents himself within a reasonable time shall not be searched except in his presence; and

(c)

no person shall be searched except by another person of the same gender, and such search shall be conducted with strict regard to decency.

(3)

Any proper officer of service tax making an arrest under subsection (1) shall, without unnecessary delay, bring the person arrested to the nearest police station, and thereafter the person shall be dealt with in accordance with the law relating to criminal procedure for the time being in force.

(4)

If any person liable to be arrested under this Act is not arrested at the time of committing the offence for which he is so liable, or after arrest makes his escape, he may at any time thereafter be arrested and dealt with as if he had been arrested at the time of committing such offence.

Service Tax 81

(5)

Any proper officer of service tax may cause to be taken photographs, finger and thumb impressions and any other form of identification that may be required under any other written law of any person charged with an offence against this Act.

(6)

Every person so arrested may be released from custody—

(a)

on his depositing such reasonable sum of money as the proper officer of service tax may require;

(b)

on his executing a bond, with such surety or sureties, as the proper officer of service tax may require; or

(c)

on his depositing such reasonable sum of money as the proper officer may require and his executing a bond, with such surety or sureties, as the proper officer of service tax may require.

(7)

Any person who has been released from custody under subsection (6) may be arrested without warrant by any proper officer of service tax—

(a)

if such officer has reasonable grounds for believing that any conditions subject to which such person was released or otherwise admitted to bail has been or is likely to be breached; or

(b)

on being notified in writing by the surety of such person that such person is likely to breach any conditions subject to which such person was released and that the surety wishes to be relieved of his obligation as surety.

Additional powers