Section 159 of Manipur GST Act 2017 ( Section 159 of Manipur GST Act 2017 explains Publication of information respecting persons in certain cases and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS ) Publication of information respecting persons in certain cases 159. (1) If the Commissioner, or any other officer authorised by him in this behalf, is of the… Read More »
Section 158 of Manipur GST Act 2017 ( Section 158 of Manipur GST Act 2017 explains Disclosure of information by a public servant and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS ) Disclosure of information by a public servant 158. (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this… Read More »
Section 157 of Manipur GST Act 2017 ( Section 157 of Manipur GST Act 2017 explains Protection of action taken under this Act and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS ) Protection of action taken under this Act 157. (1) No suit, prosecution or other legal proceedings shall lie against the President, State President, Members, officers or other… Read More »
Section 156 of Manipur GST Act 2017 ( Section 156 of Manipur GST Act 2017 explains Persons deemed to be public servants and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS ) Persons deemed to be public servants 156. All persons discharging functions under this Act shall be deemed to be public servants within the meaning of section 21 of… Read More »
Section 155 of Manipur GST Act 2017 ( Section 155 of Manipur GST Act 2017 explains Burden of Proof and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS ) Burden of Proof 155. Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person. Manipur… Read More »
Section 154 of Manipur GST Act 2017 ( Section 154 of Manipur GST Act 2017 explains Power to take samples and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS ) Power to take samples 154. 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,… Read More »
Section 153 of Manipur GST Act 2017 ( Section 153 of Manipur GST Act 2017 explains Taking assistance from a expert and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS ) Taking assistance from a expert 153. Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest… Read More »
Section 152 of Manipur GST Act 2017 ( Section 152 of Manipur GST Act 2017 explains Bar on disclosure of information required under section 151 and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS ) Bar on disclosure of information required under section 151 152. (1) No information of any individual return or part thereof with respect to any matter… Read More »
Section 151 of Manipur GST Act 2017 ( Section 151 of Manipur GST Act 2017 explains Power to collect statistics and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS ) Power to collect statistics 151. (1) The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may be collected relating to any… Read More »
Section 150 of Manipur GST Act 2017 ( Section 150 of Manipur GST Act 2017 explains Obligation to furnish information return and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS ) Obligation to furnish information return 150. (1) Any person, being— (a) a taxable person; or (b) a local authority or other public body or association; or (c) any authority… Read More »