Section 67(6)(b) in The Gujarat Value Added Tax Act, 2003

[Cites 0, Cited by 1] [Section 67(6)] [Section 67] [Entire Act]

State of Gujarat - Subsection

Section 67(6)(b) in The Gujarat Value Added Tax Act, 2003

(b)the Commissioner has reason to believe that tax on such goods is or is likely to be evaded, the Commissioner may stop the vehicle or the vessel carrying such goods and enter and search the vehicle, vessel or place and inspect the goods and records relating to such goods and elicit such information from the carrier, bailee or any person as is relevant.

Legal Document View

Unlock Advanced Research with PRISMAI

State of Gujarat - Subsection

Section 67(6)(b) in The Gujarat Value Added Tax Act, 2003