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The Jharkhand Value Added Tax Rules, 2006
CHAPTER XI : MISCELLANEOUS

56. Investigation of Offences

For the purposes of Section 87 the Commissioner may authorize any authority or officer appointed under Section 4 to investigate, either generally or in respect of a particular case or class of cases, all or any of the offences punishable under the Act. The officer so authorised shall conduct such investigation in accordance with the provisions of sub-section (2) of Section 87 of the Act.