.....of the assessee for tax, penalty and interest, whichever is less. (5) Where a person to whom a notice under this section is sent proves to the satisfaction of the Commissioner that the sum demanded or any part thereof is not due to the assessee or that he does not hold any money for or on account of the assessee, then, nothing contained in this section shall be deemed to require such person to pay any sum or part thereof, as the case may be, to the Commissioner. (6) The provisions of section 16 shall apply for recovery of any amount of money, if remains unpaid, which a person is required to pay to the Commissioner or for which he is personally liable to the Commissioner under this section. Explanation- For the purpose of this section, "assessee" means any person by whom tax or any other sum of money is payable under this Act. Production and inspection of accounts and documents and search of premises 22. Any authority under this Act may, at all reasonable time, inspect and search any premises, where any profession, trade, calling or employment liable to tax under this Act is carried on and may seize or cause production of books, registers, accounts or documents as may be.....
List Judgments citing this section.....the sale of controlled substances by the licensed dealers; (iii) the use and consumption of controlled substances in any chemical form; (iv) the manufacture of the controlled substances by the licensed manufacturers; (v) the transport of controlled substances by licensed dealers and authorized persons; (b) prescribe any other matter requisite to render effective the control of Government over any of the matters specified in clause (a). CHAPTER IV OFFENCES AND PENALTIES Punishment for contravention of controlled substances 9. Whoever, contravenes any provision of this Act or any rule or any order made thereunder shall be punishable " (a) where the contravention is by the licensed dealers, with suspension or cancellation of the license, or with imprisonment for a term which may extend to six months, or with fine which may extend to twenty thousand rupees, or with all; (b) where the contravention involves use or consumption of the controlled substances, without valid medical prescription, by any means/route of intake, in any chemical form, such person shall udergo with compulsory detoxification, and to be followed by rehabilitation and also will remain under.....
List Judgments citing this section.....such assistance to the Commissioner and the District Collector and take such other steps as may be necessary for Disaster Management. 13. Duties of Factories and Public Sector Enterprises Each factory as defined under the Factories Act 1948, shall (a) assist the State Government, the Commissioner and the District Collector in all Disaster Management activities; (b) ensure that onsite and offsite plans are made in conformity with the local Disaster Management plans and tested for the implementation. (c) take such other steps under the supervision of the Commissioner and the District Collector as may be necessary for Disaster Management; 14. Duties of voluntary agencies All voluntary agencies, including Non Governmental Organizations, which desire to participate in Disaster Management activities, may. (a) participate in capacity building, vulnerability reduction programmes and training activities; (b) assist in relief operations under the supervision of the State Government, the Commissioner and the District Collector. (c) provide such assistance to the Commissioner and the District Collector as may be necessary for effective Disaster Management. 15. Duties of citizens It shall be.....
List Judgments citing this section.....of the State for such period as the Government may require providing such allowances, monetary benefits and facilities as may be specified in the order/orders issued from time to time but shall not include any civil post. (bb) "person" means an individual who is a senior citizen, social worker, former legislator or such person who is of eminence and who has made substantial contribution to the society and the State in any sphere of activities other than a sitting member of the State Legislative Assembly. (c) "State" means the State of Sikkim. Power to employ and conditions of service. 3. (1) The State Government may from time to time employ such person whom it may consider suitable to render advisory or other similar services in connection with the affairs of the state. (2) The incumbent in such service shall hold the position or remain in the employment during the pleasure of the Government and shall not be eligible for any post-employment benefits or entitlement or remunerations or allowances etc. (3) Notwithstanding anything contained in any other law, rules or regulations for the time being in force, the State Government shall be competent to make such employment as it may.....
List Judgments citing this section