Collection of statistics: Commissioner may require dealers to furnish prescribed information and returns for tax administration. The Commissioner may by gazette notification direct collection of statistics for administration of the Act and may authorise persons to call on all dealers or classes of dealers to furnish prescribed information, forms, particulars and intervals; calls may be notified by gazette, newspapers or other appropriate means. The Government may by rules require dealers or classes of dealers to furnish prescribed statements with self-assessment and prescribe different provisions for different classes.
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.
Collection of statistics: Commissioner may require dealers to furnish prescribed information and returns for tax administration.
The Commissioner may by gazette notification direct collection of statistics for administration of the Act and may authorise persons to call on all dealers or classes of dealers to furnish prescribed information, forms, particulars and intervals; calls may be notified by gazette, newspapers or other appropriate means. The Government may by rules require dealers or classes of dealers to furnish prescribed statements with self-assessment and prescribe different provisions for different classes.
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