Access to registered premises — Empowerment of officers therefor

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Full Text of the Document

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....ice Tax (Sixth Amendment) Rules, 2007. According to the provisions of said rule - "An officer authorized by the Commissioner in this behalf shall have access to any premises registered under these rules for the purpose of carrying out any scrutiny, verification and checks as may be necessary to safeguard the interest of revenue". 2. In exercise of the powers vested under Rule 5A of Service T....