Power to take samples permits tax authorities to collect goods samples from taxable persons and issue receipts. The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person where he considers it necessary, and must provide a receipt for any samples so taken; this grants administrative authority to collect physical evidence from taxpayers while ensuring a contemporaneous record by way of receipt.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power to take samples permits tax authorities to collect goods samples from taxable persons and issue receipts.
The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person where he considers it necessary, and must provide a receipt for any samples so taken; this grants administrative authority to collect physical evidence from taxpayers while ensuring a contemporaneous record by way of receipt.
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