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[Cites 0, Cited by 0] [Section 61(7)] [Section 61] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 61(7)(b) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(b)that the goods shall not be delivered to the consignor, consignee or any other person without the approval in writing of the Commissioner, and for this purpose the person in charge of the goods vehicle shall furnish an authorization from the owner of the goods vehicle authorizing him to give such undertaking on his behalf.