The Central Goods and Services Act, 2017 (CGST Act) Section 154 – Power to take samples The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a receipt for any samples so taken Complete:the-gst-act-section
Section 76 of The Indian Evidence Act, 1872 76. Certified copies of public documents.—Every 1public officer having the custody of a public document, which any person has a right to inspect, shall give that person on demand a copy of it on payment of the legal fees therefor, together with a certificate written at the
The Central Goods and Services Act, 2017 (CGST Act) Section 153 – Taking assistance from an expert Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take assistance of any expert at any stage of scrutiny, inquiry, investigation or
The Central Goods and Services Act, 2017 (CGST Act) Section 152 – Bar on disclosure of information (1) No information of any individual return or part thereof with respect to any matter given for the purposes of section 150 or section 151 shall, without the previous consent in writing of the concerned person or his
The Central Goods and Services Act, 2017 (CGST Act) Section 151 – Power to collect statistics (1) The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may be collected relating to any matter dealt with by or in connection with this Act. (2) Upon such notification
Section 75 of The Indian Evidence Act, 1872 75. Private documents.—All other documents are private. Complete: the-indian-evidence-act-1872
Section 74 of The Indian Evidence Act, 1872 74. Public documents.—The following documents are public documents :— (1) Documents forming the acts, or records of the acts— (i) of the sovereign authority, (ii) of official bodies and tribunals, and (iii) of public officers, legislative, judicial and executive, 1[of any part of India or of the
Section 73 of The Indian Evidence Act, 1872 73. Comparison of signature, writing or seal with others admitted or proved.—In order to ascertain whether a signature, writing or seal is that of the person by whom it purports to have been written or made, any signature, writing, or seal admitted or proved to the satisfaction
The Central Goods and Services Act, 2017 (CGST Act) Section 150 – Obligation to furnish information return (1) Any person, being— (a) a taxable person; or (b) a local authority or other public body or association; or (c) any authority of the State Government responsible for the collection of value added tax or sales tax
Section 72 of The Indian Evidence Act, 1872 72. Proof of document not required by law to be attested.—An attested document not required by law to be attested may be proved as if it was unattested. Complete: the-indian-evidence-act-1872