Our assurance services include Statutory audit, Tax audit and Special audits. We carry out audit of financial statements prepared in accor
| 65. Officers to carry and produce authorizations. | |
|
65. Officers to carry and produce authorizations. (1) Where the Commissioner wishes to appoint an officer or other person to exercise any of the powers in Chapter X of the Act, the grant of authority to exercise the powers shall be in Form DVAT-50 and shall be issued by the person empowered by the commissioner in this regard.
(2) The grant of authority shall –
(a) be limited to a period not exceeding three years;
(b) be to a specific person; and
(c) expire on the retirement, resignation or transfer of the person;
PROVIDED that an authority granted may be renewed.
(3) Every officer or other person authorised by the Commissioner under subrule
(1) shall –
(a) carry the authorization in Form DVAT-50, with him when purporting to exercise any of the powers conferred under Chapter X of the Act; and
(b) produce the authorization in Form DVAT-50, if requested by the owner or occupier of any premises where he proposes to exercise these powers.
|
|
Services
Our Services
CONSULTATION