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[Cites 0, Cited by 0] [Section 44(7)] [Section 44] [Entire Act]

State of Kerala - Subsection

Section 44(7)(f) in The Kerala Value Added Tax Act, 2003

(f)the power to take samples of goods from the possession of any dealer, where he considers it necessary, to protect the revenue against mistake or fraud, and provide a receipt of any samples so taken and the samples shall, except where an offence is found, be returned to the dealer or be disposed of, with the approval of the Commissioner, after giving the dealer an opportunity of being heard.