Section 63A
Additional powers
In addition to and without affecting the existing powers conferred under this Act, when escorting and guarding any person in custody, a proper officer of service tax shall have all the powers of a police officer of the rank of Corporal and below and the powers
Service Tax 81
of a prison officer of the rank of Sergeant and below under the
Prison Act 1995 [Act 537].
(2)
For the purposes of this Act –
(a)
where an order, a certificate or any other act is required to be given, issued or done by an officer in charge of a Police
District under any written law, such order, certificate or act may be given, issued or done by a senior officer of service tax, and for such purpose, the place where the order, certificate or act was given, issued or done shall be deemed to be a Police District under his charge; and
(b)
a proper officer of service tax shall have all the powers conferred on an officer in charge of a police station under any written law, and for such purpose the office of such officer shall be deemed to be a police station.