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Section 63A

Additional powers

of Service Tax Act 2018

ActIn forceProvision 85 of 127
Section 63A

(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.