Information Technology Act, 2000
28. Power to investigate contraventions. –
(1) The Controller or any officer authorized
by him in this behalf shall take up for investigation any contravention of the
provisions of this Act, rules or regulations made thereunder.
(2) The controller or any officer authorized by
him in this behalf shall exercise the like powers which are conferred on
Income-tax authorities under Chapter XIII of the Income-tax Act, 1961, (43 of
1961), and shall exercise such powers, subject to such limitations laid down
under that Act.