section 47
Amendment of certificates for tax recovery
The Sikkim Value Added Tax Act, 2005Tax2005106 sections
Statutory text
(1) Notwithstanding that a certificate has been forwarded to a Tax Recovery Inspector, the prescribed authority shall have the power to withdraw or cancel such certificate, or to correct such certificate. (2) The prescribed authority shall intimate to the Tax Recovery Inspector any order withdrawing or cancelling a certificate or any correction made by him under sub-section (1).
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