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THE PUDUCHERRY VALUE ADDED TAX RULE, 2007
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56. Acquisition of goods. -

(1) The powers specified under section 25 of the Ordinance shall be exercised with prior approval of the next higher authority, by any officer not below the rank of the Commercial Tax Officer having jurisdiction over the area where the goods are available at the time of initiating proceedings for acquisition of goods.

(2) The goods acquired under section 25 shall be sold in the public auction following the procedure laid down sub-rules (8) to (17) of rule 55.

(3) Every officer who has acquired the goods under section 25 shall pass orders within fifteen days from the date of such acquisition, sanctioning payment of compensation to the owner of goods as specified in sub-section (6) of section 25.