Section 45A: Monitoring or tracking by electronic or other means

[45A. Monitoring or tracking by electronic or other means.– (1) Subject to such conditions, restriction and procedures as it may deem fit to impose or specify, the Board may, by notification ion the official Gazette, specify any registered person or class of registered persons or any goods or class of goods in respect of which monitoring or tracking of production, sales, clearance, stocks or any other related activity may be implemented through electronic or other means as may be prescribed. (2) From such date, as may be prescribed by the Board, no excisable goods shall be removed or sold by the manufacturer or any other person without affixing tax stamp, banderole, stickers, labels, 5[barcodes,] etc. in any such form, style and manner as may be prescribed by the Board in this behalf.] 1[(3) Such tax stamps, banderoles, stickers, labels, barcodes etc., shall be acquired by the registered person referred to in sub-section (2) from a licensee appointed by the Board for the purpose, against price approved by the Board, which shall include the cost of equipment installed by such licensee in the premises of the said registered person.]

Effective date: 2005-07-01

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