AUTHORISATION FOR IMPOSING PENALTY

UNDER SECTION 33(1) TO SALES TAX OFFICERS

(Rescinded vide SRO 349(I)/2002)

Notification No. S.R.O. 995(I)/92, dated 8th October, 1992.--

In exercise of the powers conferred by section 43 of the Sales Tax Act, 1990, read with section 31 thereof, the Central Board of Revenue is pleased to authorise all officers of Sales Tax, not below the rank of Superintendent, to impose penalty under sub-section (1) of section 33 of the said Act.