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Section 108A - Acts - Searches, seizure and arrest - Customs - Section 108A - 1[108A. (1) Any person, being- (a) a local authority or other public body or association; or (b) any authority of the State Government responsible for the collection of value added tax or sales tax or any other tax relating to the goods or services; or (c) an income tax authority appointed under the provisions of the Income-tax Act, 1961; (43 of 1961.) (d) a Banking company within the meaning of clause (a) of section 4 .....

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nsee under the Electricity Act, 2003, (36 of 2003) or any other entity entrusted, as the case may be, with such functions by the Central Government or the State Government; or (h) the Registrar or Sub-Registrar appointed under section 6 of the Registration Act, 1908; (16 of 1908) or (i) a Registrar within the meaning of the Companies Act, 2013 (18 of 2013.); or (j) the registering authority empowered to register motor vehicles under Chapter IV of the Motor Vehicles Act, 1988 (59 of 1988.); or (k .....

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clause ( j) of section 2 of the Indian Post Office Act, 1898 (6 of 1898); or (o) the Director General of Foreign Trade within the meaning of clause (d) of section 2 of the Foreign Trade (Development and Regulation) Act,1992; (22 of 1992) or (p) the General Manager of a Zonal Railway within the meaning of clause (18) of section 2 of the Railways Act,1989 (24 of 1989); or (q) an officer of the Reserve Bank of India constituted under section 3 of the Reserve Bank of India Act, 1934, (2 of 1934) who .....

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