Author: bihartaxconsultant

Section 69. Power to arrest. – (1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) of section 132 which is punishable under clause (i) or (ii) of sub-section (1), or sub-section (2) of the said section, he […]

Section 68. Inspection of goods in movement.- (1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed. (2) The details of documents required to be carried under sub-section […]

CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST   * Section 67. Power of inspection, search and seizure.- (1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that- (a) a taxable person has suppressed any transaction relating to supply of goods or services or both or the stock of goods in hand, […]

Section 66. Special audit.- (1) If at any stage of scrutiny, inquiry, investigation or any other proceedings before him, any officer not below the rank of Assistant Commissioner, having regard to the nature and complexity of the case and the interest of revenue, is of the opinion that the value has not been correctly declared or the […]

CHAPTER XIII AUDIT * Section 65. Audit by tax authorities.- (1) The Commissioner or any officer authorised by him, by way of a general or a specific order, may undertake audit of any registered person for such period, at such frequency and in such manner as may be prescribed. (2) The officers referred to in sub-section (1) may […]

Section 64. Summary assessment in certain special cases. – (1) The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission of Additional Commissioner or Joint Commissioner, proceed to assess the tax liability of such person to protect the interest of revenue and issue […]

Section 63. Assessment of unregistered persons.- Notwithstanding anything to the contrary contained in section 73 or section 74 , where a taxable person fails to obtain registration even though liable to do so or whose registration has been cancelled under sub-section (2) of section 29 but who was liable to pay tax, the proper officer may proceed to assess the tax […]

Section 62. Assessment of non-filers of returns.- (1) Notwithstanding anything to the contrary contained in section 73 or section 74 , where a registered person fails to furnish the return under section 39 or section 45 , even after the service of a notice under section 46 , the proper officer may proceed to assess the tax liability of the said person to the best of his […]

 Section 61. Scrutiny of returns.- (1) The proper officer may scrutinize the return and related particulars furnished by the registered person to verify the correctness of the return and inform him of the discrepancies noticed, if any, in such manner as may be prescribed and seek his explanation thereto. (2) In case the explanation is found acceptable, the registered […]

Section 60. Provisional assessment.- (1) Subject to the provisions of sub-section (2), where the taxable person is unable to determine the value of goods or services or both or determine the rate of tax applicable there to, he may request the proper officer in writing giving reasons for payment of tax on provisional basis and […]