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[Cites 0, Cited by 0] [Section 53(4)] [Section 53] [Entire Act]

State of Rajasthan - Subsection

Section 53(4)(e) in The Rajasthan Value Added Tax Rules, 2006

(e)The assissing authority or the officer authorized under sub-section (4) of Section 76, shall have power to collect from railways or the airways details of consignments/consignor/consignee form their records Railway/airways officials shall keep record of consignee and the person taking delivery of the goods including the proof of identification and complete address thereof, at the time of taking delivery in the Delivery Book. While exercising powers under this clause the provisions contained in sub-rule (2) of Rule 53 shall be applicable mutatis mutandis.