section 46
Power of Commissioner to call for information in certain cases
The Chhattisgarh Value Added Sales Tax Act, 2005Tax2005147 sections
Statutory text
The commissioner may, for the purposes of this Act -
- (a) require any firm or Hindu undivided family to furnish a statement of the names and addresses of the members of the firm or of the names and addresses of the manager and members of the Hindu undivided family as the case may be;
- (b) require any person whom he has reason to believe to be a trustee, guardian, manager or agent to furnish a statement of the name and address of the person for whom he is a trustee, guardian, manager or agent;
- (c) require any person whom he has reason to believe to have purchased goods from outside or within the State of Chhattisgarh to furnish a statement of the name and address of the person from whom he has purchased such goods and the description and price thereof and the manner in which they were delivered to him.
- (d) require any person in respect of whom he has reason to believe that he has despatched goods to any place outside or within the State of Chhattisgarh to furnish a statement of the name and address of the person to whom he has despatched such goods and of the description and price thereof.
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