Power of the State Government

Power of the State Government.-

1. (1) The State Government may, by notification in the Official Gazette, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by an Assessing Authority under this Act may be exercised by such officer of the State Government, as may be specified in the notification. (2)
   • (i) The Government may, by notification, specify,-
   • (a) the goods;
   • (b) persons or class of persons who are in possession or deal with such goods, to which the provisions of this sub-section shall apply.
     • (ii) The Government may, in respect of the goods referred to in sub-clause
   • (a) of clause (i),-
   • (a) provide a system for enabling affixation of unique identification marking and for electronic storage and access of information contained therein, through such persons, as may be prescribed; and
   • (b) prescribe the unique identification marking for such goods, including the information to be recorded therein.
     • (iii) The persons referred to in clause (i), shall,-
   • (a) affix on the said goods or packages thereof, a unique identification marking, containing such information and in such manner;
   • (b) furnish such information and details within such time and maintain such records or documents, in such form and manner;
   • (c) furnish details of the machinery installed in the place of business of manufacture of such goods, including the identification, capacity, duration of operation and such other details or information, within such time and in such form and manner;
   • (d) pay such amount in relation to the system referred to in clause (ii), as may be prescribed.