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Section 64

The Andaman and Nicobar Islands Value Added Tax Regulation, 2017Regulations · 2017

(1) If any person on being required by the Commissioner, fails to give any information in respect of any goods in his possession or fails to permit the inspection thereof, the Commissioner may seize any goods in his custody or possession in respect of which the default is committed.

(2) The seizure shall remain in force until it is revoked or the person concerned furnishes the information required or makes proper arrangements for the inspection of the goods, whichever occurs first.

65. Every person shall provide co-operation and reasonable assistance to the Commissioner as may be required to conduct the Commissioner’s activities under the Regulation.

CHAPTER XI VALUE ADDED TAX AUTHORITIES AND APPELLATE TRIBUNAL

Where this provision sits

ActThe Andaman and Nicobar Islands Value Added Tax Regulation, 2017
Section64
StatusIn force as published by the source

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