Rule 50
Power Of Director General To Supervise And Manage
Government of Nepal may specify by a Notification published in the Nepal Gazette so as to provide for supervision and management of tax to be collected pursuant to Section 28 of the Act by the Director General. If the Director General deems it necessary, he/she may give order to the Tax Officer to carry out the following acts for purpose of monitoring in respect of the goods or services imported:-
(a) To ascertain the imposition of tax in proper and adequate manner by taking samples of the goods or articles imported, and return the goods, of which such samples have been taken, to the concerned tax payer,
(b) To enter into, inspect, search the site, building, shop etc. related with the transaction and enquire the concerned person in proper time,
(c) To seize, take duplicate of, inspect, remove the documents related with the purchases, sale or import and return the list of the removed documents and other documents in due time if it is deemed proper at the request of the concerned taxpayer.
(a) To ascertain the imposition of tax in proper and adequate manner by taking samples of the goods or articles imported, and return the goods, of which such samples have been taken, to the concerned tax payer,
(b) To enter into, inspect, search the site, building, shop etc. related with the transaction and enquire the concerned person in proper time,
(c) To seize, take duplicate of, inspect, remove the documents related with the purchases, sale or import and return the list of the removed documents and other documents in due time if it is deemed proper at the request of the concerned taxpayer.