Section 30A of Sales Tax Act, 1990 has explained intelligence officers empowered to exercise sales tax law.
Following is the text of section 30A of the Sales Tax Act, 1990:
30A. Directorate General (Intelligence and Investigation), Inland Revenue.–(1) The Directorate General (Intelligence and Investigation) Inland Revenue shall consist of a Director General and as many Directors, Additional Directors, Deputy Directors and Assistant Directors and such other officers as the Board may, by notification in the official Gazette, appoint.
(2) The Board may, by notification in the official Gazette,–
(a) specify the functions and jurisdiction of the Directorate General and its officers; and
(b) confer the powers of authorities specified in section 30 upon the Directorate General and its officers.
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