Power to take samples allows tax officials to obtain goods from taxable persons with obligation to issue a receipt. 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 ... Summary
Power to take samples allows tax officials to obtain goods from taxable persons with obligation to issue a receipt.
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, thereby recording removal of goods for inspection or evidentiary purposes.
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