Finance Act, 1998
|
Amendment of section 87A (obligation to answer certain questions, detention and arrest) of Finance Act, 1995 . |
100.—Section 87A (inserted by the Finance Act, 1997 ) of the Finance Act, 1995 , is hereby amended by the substitution in paragraph (b) of subsection (3) of “such member may arrest the person without warrant” for “such officer may arrest the person without warrant”. |