Power of Commissioner to make notifications

Tax2005105 sections

Statutory text

(1) The Commissioner may nolify and publish any forms which may be necessary for the reporting of information to the Goods Tax authorities.
(2) Where the Commissioner has ofified a form fora particular purpose, al persons shall be required to report the information using the form.
(3) Where in his opinion il is necessary or convenient to do so, the Commissioner may issue notifications for carrying out the purposes of this Act; Provided any nolification shall not be inconsistent with this Act or any rules or regulations made pursuant tot.
(4) In particular and without prejudice lo the generality of the foregoing power, a notification issued by the Commissioner may stipulate all or any of the mallers which in the opinion of the Commissioner are necessary or convenient for the proper administration of this Act.
(5) Failure to comply with a requirement in a notification may be punishable with fine provided that the amount of the fine cannot exceed Rupees five hundred or such other amount as may be prescribed.
(6) Every notification issued by the Commissioner under this Act shall be published in the Official Gazelte, and shall not have any effect prior fo such publication.

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