Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 24-1-2018 – Safeguards provided under GST Act for an arrested person There are certain safeguards provided under section 69 for a person who is placed under arrest. These are: If a person is arrested for a cognizable offence, he must be informed in writing of the grounds of arrest and he must be produced before a magistrate within 24 hours of his arrest (i) If a person is arrested for a non-cognizable and bailable offence, the Deputy/ Assistant Commissioner of CGST/SGST can release him on bail and he will be subject to the same provisions as an officer in-charge of a police station under section 436 of the Code of Criminal Procedure, 1973; (ii) All arrest must be in accordance with the provisions of the Code of Criminal Procedure, 1973 relating to arrest. Rights of an arrested person Article 22 of the Constitution of India provides the following fundamental rights to every person: (a) Right to be informed, as soon as ma
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ent) is palpable. On arrest procedure, the provisions of Code of Criminal Procedure, 1973 relating to arrest must be taken care of. It is necessary for officers to be truly conversant with the same. Though there is no prescribed form for arrest memo but an arrest memo should ideally include – brief facts of the case; details of the person arrested; gist of evidences against the person; relevant section(s) of the GST law or other laws attracted to the case and to the arrested person; the grounds of arrest must be explained to the arrested person and this fact be noted in the arrest memo; a nominated person (as per the details provided by arrested person) of the arrested person should be informed immediately and this fact also may be mentioned in the arrest memo; the date and time of arrest may be mentioned in the arrest memo and the arrest memo should be given to the person arrested under proper acknowledgment; a separate arrest memo has to be made and provided to each individual/arrest
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nd torture in custody, the Supreme Court of India [in D.K. Basu v State of West Bengal 1996 (12) TMI 350 – SUPREME COURT ] has laid down 11 specific requirements and procedures that the police and other agencies have to follow for the arrest, detention and interrogation of any person. These are: (1) Police arresting and interrogating suspects should wear accurate, visible and clear identification and name tags, and details of interrogating police officers should be recorded in a register. (2) A memo of arrest must be prepared at the time of arrest. This should: (a) have the time and date of arrest. (b) be attested by at least one witness who may either be a family member of the person arrested or a respectable person of the locality where the arrest was made. (c) be counter-signed by the person arrested. (3) The person arrested, detained or being interrogated has a right to have a relative, friend or well-wisher informed as soon as practicable, of the arrest and the place of detention
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of this memo must be given to the person arrested. (8) The person arrested must have a medical examination by a qualified doctor every 48 hours during detention. This should be done by a doctor who is on the panel, which must be constituted by the Director of Health Services of every State. (9) Copies of all documents including the arrest memo have to be sent to the area Magistrate for his record. (10) The person arrested has a right to meet a lawyer during the interrogation, although not for the whole time. (11) There should be a police control room in every district and state headquarters where information regarding the arrest and the place of custody of the person arrested must be sent by the arresting officer. This must be done within 12 hours of the arrest. The control room should prominently display the information on a notice board. These requirements were issued to the Director General of Police and the Home Secretary of every State. They were obliged to circulate the requirem
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