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[Cites 0, Cited by 0] [Section 46(8)] [Section 46] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 46(8)(a) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(a)Where, during the course of inquiry of any proceeding including any proceeding for recovery of any amount due in respect of any person or dealer or during any inspection or search in relation to the business of any person or dealer under this Regulation, the Commissioner is of the opinion that for the purpose of protecting the interest of the revenue it is necessary so to do, he may, notwithstanding anything contained in any law for the time being in force or any contract to the contrary, by order in writing, attach provisionally any property movable or immovable, belonging to such person or dealer.