The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
Section 26. Power of investigation.
(1) Every officer, not below such rank as may be prescribed, shall within the area for which he is appointed, have power to investigate all offences punishable under this Act.
(2) Every such officer shall in the conduct of such investigation exercise the powers conferred by the Code of Criminal Procedure, 1898 (5 of 1898), upon an officer in charge of a police station for the investigation of a cognizable offence.
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