State Act

154

Section 154. Power to take samples.

THE BIHAR GOODS AND SERVICES TAX ACT, 2017

Act no. 12 of 20172017In forceBihar (State Act)

154. Power to take samples.- The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a receipt for any samples so taken.