Section 14AE: Other measures for non-registration

14AE. Other measures for non-registration.– (1) Subject to prior action under section 14AC and 14AD, any person who fails to get registered for the purposes of this Act, the Chief Commissioner shall have the powers to-- (a) seal the business premises; (b) seize moveable property; or (c) appoint a receiver for the management of the taxable activity of a person. (2) Action under sub-section (1) shall not be carried out, unless- (a) a public notice is issued specifying the date from which the premises shall be sealed, or movable property is seized, or a receiver is appointed for the management of the taxable activity; (b) a committee comprising the Chief Commissioner, the Commissioner concerned and a representative from the Chambers of Commerce or Trade Associations, provides an opportunity of being heard to the person through an open court; and (c) such decision is made public by placement on the Board’s website and newspaper as well. (3) Upon registration, of such person the Chief Commissioner shall reverse the order issued under sub-section (1) not later than two working days. (4) Any person, aggrieved by any decision or order passed under sub- section (1), may within thirty days of the date of receipt of such decision or order, prefer representation before the Board. (5) All or any of the provisions of this section shall come into force on such date as the Board may notify in the official Gazette.

Effective date: 1990-11-01

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