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Section 91 – Power to Arrest

Section 91 – Power to Arrest

The power to arrest is given to the Commissioner of Central Excise to get the person whosoever is liable to be punished or prosecuted under the said act in case of the non compliances of the provisions of the Act. Further the Commissioner of Central Excise may authorise any person not below the rank of Superintendent of Central Excise to arrest any person who has not followed the Act. But before this the officer has to confirm that the person has made an evasion of service tax exceeding Rs. 50 lakhs. The person who has made an evasion of less than that amount will not be liable for prosecution but will be punished under this Act.

There may be 2 cases where the person can be arrested under the law. They are –

  1. Under Cognizable Offence – Here the person can be arrested under arrest warrant and the person has to be informed about the reason behind the arrest. He shall be brought against the magistrate within 24 hours of the arrest.
  2. Under Non Cognizable offence – Under these type, the offence can be bailable and the officer with equivalent powers can make the same and also have to follow the Section 436 of the Code of the Criminal procedure, 1973.

Formalities while arresting the person:

  1. If the female person is found guilty then the female officer has only the right to arrest the person and no one other can arrest the female person.
  2. The reasonable care of the person should be taken care in the jail also and the matters relating to the health issues of the person should also be taken care of.
  3. The medical check up of every person so arrested has to be taken and in case of the arrest of the female person than the medical check up needs to conducted by the female medical officer only.

Arrest Memo should include :

  1. Reasons for the arrests of the person, whether or not elaborated one or not.
  2. The personal details of the person arrested should be mentioned.
  3. The evidence so collected in accordance with the law should be mentioned.
  4. The section against which the arrest was initiated and under which the person is liable for the prosecution.
  5. The date and time of the arrest of the person.

Section 91 – Power to Arrest

Gujarat VAT department has issued circular

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