State Act

Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011

This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.

7. Inspecting Officers: - (1) The ‘Deputy Commissioner’, ‘Assistant Commissioner and ‘Commercial Taxes Officer’ shall be the Inspecting Officers to inspect the books of account required to be kept under sub-section (1) of Section 9. (2) Such inspecting officers shall perform such duties and exercise such powers as may be prescribed for the purpose of carrying into effect the provision of this Act and the rules made thereunder, within the specified area of its jurisdiction as notified under sub-section (2) of section 4 of Jharkhand Value Added Tax, Act 2005 (Act 05, 2006). (3) Every such officer shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code, (Act 45 of 1860).