(1) Any officer under this Act, authorised by the proper officer not below the rank of Joint Commissioner, shall have […]

(1) The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either

(1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or

(1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding

(1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that–– (a) a taxable

(1) If at any stage of scrutiny, inquiry, investigation or any other proceedings before him, any officer not below the

(1) The Commissioner or any officer authorised by him, by way of a general or a specific order, may undertake

(1) The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with

Notwithstanding anything to the contrary contained in section 73 or section 74, where a taxable person fails to obtain registration

(1) Notwithstanding anything to the contrary contained in section 73 or section 74, where a registered person fails to furnish