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[Cites 0, Cited by 0] [Section 79(1)] [Section 79] [Entire Act]

State of Meghalaya - Subsection

Section 79(1)(d) in Meghalaya Goods and Services Tax Act, 2017

(d)the proper officer may, in accordance with the rules to be made in this behalf, distrain any movable or immovable property belonging to or under the control of such person, and detain the same until the amount payable is paid; and in case, any part of the said amount payable or of the cost of the distress or keeping of the property, remains unpaid for a period of thirty days next after any such distress, may cause the said property to be sold and with the proceeds of such sale, may satisfy the amount payable and the costs including cost of sale remaining unpaid and shall render the surplus amount, if any, to such person;