Bare ActsThe SIKKIM VALUE ADDED TAX ACT 2005

Section 37

ielevant to

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

ielevant to. any ploceeding undcr tlis A.ct or io pr oduce beibre him any accounts, rcgisters, documents or othei records in the possession ofsuch baDk, post officc, tl?nsporter. can'ier'. owncr cl'lcssee ofa waiehonse or cleaing, forwardirg or transporlirg agent fbr examinJtion lcn the pu{oscs ofthls Act. Stateurentto be furnished hy dealer, transporter, owneror lessee ol warehouse, etc.: - If. in the opinion ofthe State Goveannent. lhere is apprEciable evasion oftax in respect ofany goo.ls. the State Govemment may, by notification, specify such goods, and thereupon every pel'sondealingintransporting,carling,orcleJrrrrg,[oruaLdJngor'warehousrng,whelheras ov/ner or lessee ofa warehouse such goods shall filmish a statemenl or declar'ation in such form, within such time. in such manner', iuld fol such pedod, a.s may be specified in lhe notil'jcation. InfonDation to []e furnisheri by dealers regarding changes ofllusinessl - Iftrry dealer"to whom the provisions of sub-sectior (2), or sub-secfion (3), ofseclion 28 apply. - (a) sclis or otherwisc disposes of his business oa any part ofhis husincss or'effecls or comes to know olany changc in thc ownership ofhis busincss, or O) discontinues his business or changas his place olbusiness or'opens a new placeofbusiness, or (c) discontinues orchanges l'ris warehousc or opens a newwarehouse, or (d) changes thc nanc or natlrfe olhis business or effects any change ilt the class or classes of goods in whicl-r hecanies on hisbusiness and which is or are spccified in lis cefiificate ol regislration, or (c) in the case ofa companl effects any change in the constitution ofits boad of dircclors. he shall. within the prcscdbcd time and in the prcscritrcd manner, irlorm the prescdbed altlhod5' accordingly and ifauy such dealeldies. his legal rcpresenlative shall, jn the likc,nanner' inform thesaid authoity. Additional infbrmation tohefurnished hy deale.s: - Evcq, rcgistered deeler shall, wilhin the pe!-iod prcscibed, iend to the presclibed authorilv x dcclaration in the prcscritred manncr, statingtl'te names of he managerand ofallolficers of otherdesignalion who aleresponsiblefor l:nslning compliaice with any rcquirement made of

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