Amendment status not verified — confirm the current text below against the official source.
appoint CHAPTER IV CESS AUTHORITIES (1) For carrying out the purposes of this Act, the State Government may Production and inspec- tion of accounts and documents and search of premises. (a) a person to be the Collector of Motor Spirit Cess for the whole of the State of Gujarat; (b) a person to be the Special Collector of Motor Spirit Cess; (c) a person to be the Additional Collector of Motor Spirit Cess; and (d) such other persons to assist the Collector as the State Government may think fit. (2) A person appointed under clause (b), (c) or (d) of sub-section (J) shall, within the limits of such area as the State Government may specify, exercise such powers and perform such duties as may be conferred or Imposed on him by or under this Act. CHAPTER V LIABILITY TO KEEP ACCOUNTS, SUBMIT STATEMENT AND POWERS OF INSPECTION AND SEARCH