Delegation of power to intercept conveyances and inspect documents, devices and goods clarifies which tax officers may exercise inspection authority. The order amends a prior Schedule to designate Deputy Commissioner, Assistant Commissioner, State Tax Officer and State Tax Inspector as proper officers empowered to intercept any conveyance and to inspect documents, devices and goods, thereby specifying which ranks within the State GST administration may exercise the statutory inspection and interception functions.
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.
Delegation of power to intercept conveyances and inspect documents, devices and goods clarifies which tax officers may exercise inspection authority.
The order amends a prior Schedule to designate Deputy Commissioner, Assistant Commissioner, State Tax Officer and State Tax Inspector as proper officers empowered to intercept any conveyance and to inspect documents, devices and goods, thereby specifying which ranks within the State GST administration may exercise the statutory inspection and interception functions.
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