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The Jharkhand Value Added Tax Act, 2005
CHAPTER X OFFENCES AND PENALTIES

87. Investigation of Offences.-

(1) Subject to conditions, if any, as may be prescribed, the Prescribed authority may authorize either generally or in respect of a particular case or class of cases any officer or person subordinate to him to investigate all or any of he offences punishable under this Act.

(2) Every officer so authorized shall, in the conduct of such investigation, exercise the power conferred by the code of criminal procedure, 1973 upon an officer in charge of a police station for the investigation of a cognizable offence.