Territorial jurisdiction: charge-office officers may enforce movement-of-goods provisions against taxpayers irrespective of their local assignment. Officers posted in a Charge Office are to exercise territorial jurisdiction corresponding to the Charge Office's territorial limits, and for enforcement relating to movement of goods they may exercise jurisdiction over any taxpayer involved in supply, receipt or transportation of goods within the State irrespective of the taxpayer's specific local jurisdictional assignment.
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.
Territorial jurisdiction: charge-office officers may enforce movement-of-goods provisions against taxpayers irrespective of their local assignment.
Officers posted in a Charge Office are to exercise territorial jurisdiction corresponding to the Charge Office's territorial limits, and for enforcement relating to movement of goods they may exercise jurisdiction over any taxpayer involved in supply, receipt or transportation of goods within the State irrespective of the taxpayer's specific local jurisdictional assignment.
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