Section 37, Provision for Collection of Taxes Act, 2023 [S2B-BG9]

As at 7 September 2026. In force from 6 December 2023 by S.O. 3936(E) [N12-NE9].

In Provision for Collection of Taxes Act, 2023 [A11-T88]. This text from 6 December 2023. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 37, Provision for Collection of Taxes Act, 2023 [S2B-BG9]. Machine: S2B-BG9.

37. Power to issue directions.—(1) The Controller may, by order in writing, direct any registered establishment to take such measures in relation to the running of an establishment as may be specified in the order, and such person shall comply with the direction within the period specified therein. (2) An order under sub-section (1) shall state the reasons on which it is made and shall be served on the person to whom it is addressed in such manner as may be prescribed.

Defined terms in this text (1)

prescribed: Section 2, Provision for Collection of Taxes Act, 2023 [S2BADJ] (In this Act, unless the context otherwise requires,—): "prescribed" means prescribed by rules made under this Act

prescribed: 996 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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