Section 62: Power to Arrest :

Arrest

The term ‘arrest’ has not been defined in the Model GST Law. However, as per judicial pronouncements, it denotes ‘the taking into custody of a person under some lawful command or authority’. In other words a person is said to be arrested when he is taken and restrained of his liberty by power or colour of lawful warrant. Section 46 of the Cr.P.C. 1973 provides that a police officer or any other person making an arrest shall actually touch or confine the body of the person to be arrested, unless there be a submission to the custody by word or action. It further provides that if such person forcibly resists the endeavour to arrest him, or attempts to evade the arrest, such police officer or other person may use all means necessary to effect the arrest. However, this section also lays down that nothing in this section gives a right to cause the death of a person who is not accused of an offence punishable with death or with imprisonment for life. Article 22 of the Constitution of India deals with protection against arrest and detention in certain cases