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Supreme Court of India
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Criminal Law
Bare Acts
Narcotic Drugs and Psychotropic Substances Act, 1985
Section 40-68-S
Section 68-A
Section 68-B
Section 68-D
Section 68-J
Section 68-O
Section 68-Q
Section 68-D- Competent authority

The Central Government may, by order published in the Official Gazette, authorise any Collector of Customs or Collector of Central Excise or Commissioner of Income-tax or any other officer of the Central Government of equivalent rank to perform the functions of the competent authority under this Chapter.
The competent authorities shall perform their functions in respect of such persons or classes of persons as the Central Government may, by order, direct.
     
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