Section 22, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S28-82W]
As at 6 September 2026. In force from 3 October 2017.
22. Powers of proper officer.—(1) The proper officer may, for the purpose of ascertaining whether the provisions of this Act or the rules made thereunder are being complied with, at all reasonable times enter any premises where the supply of goods or services is carried on, inspect any return found therein, and require the production of any record or register maintained under this Act. (2) The proper officer may seize any return in respect of which he has reason to believe that an offence under this Act has been committed. (3) The provisions of the Code of Criminal Procedure, 1973 (2 of 1974) shall, so far as may be, apply to any search or seizure under this section.
Defined terms in this text (2)
goods: Section 2, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S287EX] (In this Act, unless the context otherwise requires,—): "goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property
goods: 38 more definitions.
proper officer: Section 2, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S287EX] (In this Act, unless the context otherwise requires,—): "proper officer" in relation to any function to be performed under this Act, means the officer of customs who is assigned those functions by the Board or the Commissioner
proper officer: 21 more definitions.
Made under this section, or naming it (0)
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Cited by (0)
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Not held (0)
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Duties published under this section (0)
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