Power to take samples.

Section 154

The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a receipt for any samples so taken.

AI Explanation

The Commissioner or an officer authorized by him has the authority to take samples of goods from any taxable person's possession. This action is taken when they believe it is necessary for examination or testing purposes. In such instances, a receipt for the samples taken will be provided to the taxable person.

Sample Collection Process

When the Commissioner or an authorized officer deems it necessary, they can collect samples of goods from a taxable person. This process allows them to inspect or test the goods for compliance with relevant regulations. The person from whom the samples are taken will receive a receipt documenting the samples collected.

Ensuring Compliance through Samples

This provision empowers officials to ensure that goods in the possession of taxable individuals comply with the stipulated regulations. By collecting samples and conducting necessary tests, authorities can verify the quality and conformity of the goods in question.

Facilitating Inspection

The ability to take samples is a tool for facilitating inspections and maintaining quality standards. This provision enables officials to assess the nature of goods held by taxable persons, contributing to the overall integrity of the regulatory framework.