Section 63(3)(c) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

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Andaman and Nicobar Islands - Subsection

Section 63(3)(c) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(c)holds any goods as security for the performance of an obligation under this Regulation, the Commissioner may, not sooner than one month after the service of notice on-

(i)the person from whom the goods were seized;

(ii)the person from whom the goods vehicle was seized;

(iii)the person for whom the security was given; and

(iv)any person against whom the security is to be enforced, of his intention to sell the goods, direct the auction of such goods or goods vehicle to meet any arrears of tax, interest or penalty owed under this Regulation.

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Andaman and Nicobar Islands - Subsection

Section 63(3)(c) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017