In a Notification issued by the Finance (Taxation) Department, the Government of Assam has appointed the Director, Bureau of Investigations (Economic Offences) Assam Police as an officer under the Assam Goods and Services Tax Act, 2017 for the purpose of search and seizure under Section 67 and for inspection of the goods under section 68 of the Assam GST Act,2017. The so appointed Director can issue authorization only in writing to the tax officers under him.
As per the notification, the Governor of Assam has ordered the Commissioner of Taxes, Assam to delegate the required power to the Director, Bureau of Investigations (Economic Offences).
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