54.    Procedure of inquiry by the value added tax Officer against a person forwarded under section 52.- (1)   If any person is forwarded before a value added tax Officer under section  52,  the  Officer  shall  initiate  investigation  into the  complaint  brought against the person.

(2)     For this purpose, the value added tax Officer shall exercise such powers under, and shall be subjected to, such provisions of the Code of Criminal Procedure as an Officer in-charge of a Police station may, in case of investigation into an offence for which and offender can be arrested without warrant, exercise and shall be subject to:

Provided that. -

(a)     If the value added tax officer is of the view that there are sufficient evidences against the accused person or there is reasonable grounds to suspect; the Officer shall  grant  the  accused  person  bail  to  appear  before  the  Magistrate  of  the

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