Intermediary' in similar terms as
Sub-section (13) of Section 2 of the IGST Act. The said Sub-section is
set out below:
Signature ... covered under Sub-section (4) of Section 13 of the
IGST Act. As is apparent from the plain language of Sub-section (4) of
Section
amount determined under sub-section (1), for that land.
(3) Before proceeding to determine the amount under sub-
section (1) or sub-section ... appear in person or by an agent or by a legal
practitioner referred to in sub-section (2) of section 3C,
before the competent authority
apply accordingly as if the notice were a
notice issued under that sub-section:
Provided that-
i. the Income-tax Officer shall not issue ... person deemed to
be the agent of a non resident person under Section 43 ,
this sub-section shall have effect as if for the periods
compliance with an order made with reference to
clause (f) of sub-section (2), there shall be paid to the
Page 12 of 35
Downloaded ... clause (f) of sub-section (2), to
sell to the Central Government or a State Government
or to an officer or agent of such Government
business auxiliary services provided by a
commission agent from the service tax leviable thereon under
sub-section (2) of section 66 of the said ... clause(b), it shall be classified under the sub-clause
which occurs first among the sub-clauses which equally merit
consideration."
19.7 Prior
agriculturists, five representatives to
be elected by Traders and Commission
Agents as provided by sub-clauses (i) and
(ii) of Clause (a) of sub-section ... elected
by traders and commission agents and one
member to be elected by hamals and
weighmen as provided by sub clauses
agriculturists, five representatives to
be elected by Traders and Commission
Agents as provided by sub-clauses (i) and
(ii) of Clause (a) of sub-section ... elected
by traders and commission agents and one
member to be elected by hamals and
weighmen as provided by sub clauses
agriculturists, five representatives to
be elected by Traders and Commission
Agents as provided by sub-clauses (i) and
(ii) of Clause (a) of sub-section ... elected
by traders and commission agents and one
member to be elected by hamals and
weighmen as provided by sub clauses
agriculturists, five representatives to
be elected by Traders and Commission
Agents as provided by sub-clauses (i) and
(ii) of Clause (a) of sub-section ... elected
by traders and commission agents and one
member to be elected by hamals and
weighmen as provided by sub clauses
agriculturists, five representatives to
be elected by Traders and Commission
Agents as provided by sub-clauses (i) and
(ii) of Clause (a) of sub-section ... elected
by traders and commission agents and one
member to be elected by hamals and
weighmen as provided by sub clauses
