Chapter V
AUDIT AND ASSESSMENT
Sections in this chapter
- Section 11 — Scrutiny and assessments.
- Section 12 — Audit.
- Section 13 — Power to summon persons to give evidence and produce documents.
- Section 14 — Access to business premises.
- Section 15 — Officers to assist proper officers.
- Section 16 — Determination of cess not paid or short paid or erroneously refunded.
- Section 17 — Interest payable on delay in payment of cess.