Section 67 of Nagaland GST Act 2017 : Power of inspection, search and seizure.
Section 67 of Nagaland GST Act 2017 ( Section 67 of Nagaland GST Act 2017 explains Power of inspection, search and seizure and is covered in CHAPTER XIV: INSPECTION, SEARCH, SEIZURE AND ARREST ) Power of inspection, search and seizure. 67. (1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that–– (a) a taxable… Read More »