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[Cites 0, Cited by 0] [Section 87(3)] [Section 87] [Entire Act]

State of Kerala - Subsection

Section 87(3)(b) in Kerala Goods and Services Tax Rules, 2017

(b)Proper officer or any other officer authorised to recover outstanding dues from any person, whether registered or not, including recovery made through attachment or sale of movable or immovable properties;