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Section 37

of State Sales Tax Ordinance, 1998

State OrdinanceIn forceProvision 37 of 59

Section 37

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(1)

The Comptroller or any authorized officer or a police officer may, without a warrant, arrest any person who is reasonably suspected of having committed an offence against this Ordinance, if such person refuses to give his name and address or gives a name and address which the Comptroller or the authorized officer or police officer believes to be false, or if the Comptroller or such authorized officer or police officer has reasonable grounds for believing that, unless such person is arrested, he may escape, or that an unreasonable amount of delay, trouble or expense in making him answerable to justice will ensue.

(2)

Every officer making an arrest under this section shall without unnecessary delay, take or send the person arrested to the nearest police station, or to an officer empowered to compound the offence under this Ordinance.