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Service_Tax_Act

Section / Rule Number Content


58 Audit
58A Special Audit
59 Inspection of records
60 Power to enter premises and seize records and goods
61 Power to stop, search and detain goods vehicles
62 Custody and release of records
63 Custody, return and disposal of goods, goods vehicle and security
64 Detention of goods pending disclosure
65 Obligation to provide reasonable assistance