Amendment status not verified — confirm the current text below against the official source.
74 Seizure of dealeis accounts Entry and search of place of business or any other place Establishment of check posts for inspection of goods in transport lnterception, detentlon and search ol vehicles or carrier and search of warehouse, elc. Stock oi qoods stored in undisclosed warehouses Seizure ol goods Penalty for transporting goods into Sikkim in contraveniion of Section 60 Transporter liable to penalty lor transport in contravention of the provisions of sub- section (4) of Section 68 Measures to preveni evasion of tax on sales Penalty for concealment of sales and furnishing incorrect particulars of sales and purchases CHAPTER - VIII APPEAL AND REVISION Appeal against assessment Suo motu revision by Commissloner Bevision by Commissioner upon application Bev sior by Appellate Autl^o'iLy Review of Order Power of taking evidence on oath Revision to High Court Revlsion or Heview bY High Court 80 o F FEN..#'^I,'J ; JX^*, *