Acceptance of computerised records allowed; local collectors may approve them subject to conditions, Board consulted only on doubt. Collectors are authorised to accept computerised accounts and records in lieu of prescribed statutory forms for matters relating to production, manufacture, storage, delivery or disposal of goods and accounting of raw materials, subject to conditions the Collector may specify. The Board directs Collectors to exercise these delegated powers and to refer matters to the Board only where doubt exists about acceptability of a particular computerised record.
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.
Acceptance of computerised records allowed; local collectors may approve them subject to conditions, Board consulted only on doubt.
Collectors are authorised to accept computerised accounts and records in lieu of prescribed statutory forms for matters relating to production, manufacture, storage, delivery or disposal of goods and accounting of raw materials, subject to conditions the Collector may specify. The Board directs Collectors to exercise these delegated powers and to refer matters to the Board only where doubt exists about acceptability of a particular computerised record.
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