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[Cites 0, Cited by 0] [Section 147(3)] [Section 147] [Entire Act]

Union of India - Subsection

Section 147(3)(b) in The Central Goods and Services Tax Rules, 2017

(b)a movable property, the proper officer shall seize the said property in accordance with the provisions of chapter XIV of the Act and the custody of the said property shall either be taken by the proper officer himself or an officer authorised by him.