Power to arrest and prosecute (Section 22) means:

A. Officer of Inland Revenue authorized by the Board on this behalf who had reason to believe that any person who has committed an offense under this Act may arrest such persons

B. Notwithstanding anything contained in the proviso to sub-section (1) any person arrest under this Act shall be produced before the Special judge or if there is no Special Judge within a reasonable distance to the nearest Judicial Magistrate within twenty-four hours of such arrest

C. The time necessary for the journey from the place of arrest to the Court of the Special Judge or as the case may be of such Magistrate

D. All of these

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