It is necessary to produce an arrested person before the special judge or the nearest judicial magistrate within ___ hours of such arrest.

A. 36

B. 48

C. 72

D. 24

Detail:

According to Section (37B) When any person is arrested under this Act, the Sales Tax Officer shall record the fact of arrest and other relevant particulars in the register specified in sub-section (10) and shall immediately proceed to inquire into the charge against such person and if he completes the inquiry within twenty-four hours of his arrest, excluding the time necessary for journey as aforesaid, he may, after producing such person before the Special Judge or the nearest Judicial Magistrate, make a request for his further detention in his custody.

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