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Section 14: Amendment of Section 59 In the principal Act, for section 59, the following shall be substituted, namely

The Nagaland Sales Tax (Amendment) Act,1993State Act of Nagaland · Act 6 of 1993

“59. Power to inspect goods delivered to a carrier or a bailee for transmission, the movement of goods shall be deemed to commence at the time of such delivery and terminate at the time when a delivery is taken from such carrier or bailee. Where before delivery is taken from him, a carrier or bailee to whom, goods arc delivered for transmission, keeps the said goods in any office, shop, godown, vessel, receptacle, vehicle or any other place of business or any building or place, any officer empowered by the State Government in this behalf, shall have power to enter into and search such office, shop, godown, vessel, receptacle vehicle or other place of business or building or place and to examine the goods and inspect all records relating to such goods. The carrier or bailee or the person incharge of the goods and records shall give all facilities for such examination or inspection and shall if so required produce the bill of sale or delivery note or such other documents as may he prescribed and give a declaration containing such particulars as may he prescribed regarding the goods and give his name and address of the carrier or the bailee and the consignee”.

Where this provision sits

ActThe Nagaland Sales Tax (Amendment) Act,1993
Section14
Marginal noteAmendment of Section 59 In the principal Act, for section 59, the following shall be substituted, namely
JurisdictionState of Nagaland
StatusIn force as published by the source

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