(a) In the case of an individual, by the individual himself, and where the individual is absent from India by the individual concerned or by some person duly authorised by him in this behalf and where the individual is mentally incapacitated from attending to his affairs by his guardian or by any other person competent to act on his behalf.
(b) In the case of a Hindu undivided family by the kerta and where the karta is absent from India or is mentally incapacitated from attending to his affairs by any other adult member of such family;
(c) In any case of a company or local authority, by the Principal Officer thereof;
(d) In the case of any other association, by any member of the association or the Principal Officer thereof; and
(e) In the case of any other person, by that person or by some person competent to act on his behalf.
Section 16 • Assam General Sales Tax Act, 1993
16. Payment of Tax of Return.
assam-general-sales-tax-act-1993-sec-16.json
•
Section 16
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