Bare ActsThe Assam Taxation (on goods carried by roads or inland waterways) (Amendment) 1961

Section 28

(l) Subject to such conditions and restrictions ~er pr~duc- as may be prescribed, any officer, appointed under !~~ts

Amendment status not verified — confirm the current text below against the official source.

(l) Subject to such conditions and restrictions ~er pr~duc- as may be prescribed, any officer, appointed under !~~ts. Section 6 may, for the purpose of this Act, rcouire any producer or dealer or baler lo produce before / Bar to Eu;ts in civil courts and indemnity. Power to take evi- d~nce. 79 him any accounts or documents. and to fur11ish any information, relating to stocks, deliveries and quantity cf taxa ble tea and jute carried. (2) If any officer appointed under Section 6 has reason to suspect that any producer or dealer, is at- tempting to evade assessment of any tax under this Act, he may, for reasons to be recorded in writing seize in the m:mner prescribed such a..:counts, regis- ters or doc uments of the producer · or dealer as may be neccs~;2 ry and shall grant a receipt for the same, and sha ll retain tbe same only for so long as may be necessary for the pmpose ot this /\ct.

Section 28 – The Assam Taxation (on goods carried by roads or inland waterways) (Amendment) 1961 | DailyLaw.ai