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[Cites 0, Cited by 0] [Section 16(5)] [Section 16] [Entire Act]

State of Assam - Subsection

Section 16(5)(a) in Assam General Sales Tax Act, 1993

(a)In the case of an individual, by the individual himself, and where the individual is absent from India by the individual concerned or by some person duly authorised by him in this behalf and where the individual is mentally incapacitated from attending to his affairs by his guardian or by any other person competent to act on his behalf.