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[Cites 0, Cited by 0] [Section 60(2)] [Section 60] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 60(2)(b) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(b)break open the lock of any door, box, locker, safe, almirah or other receptacle for exercising the powers conferred by clause (a) where the keys thereof are not readily available;