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Section 75

Transaction of business on behalf of any person

of Service Tax Act 2018

ActIn forceProvision 101 of 127
Section 75

(2)

The person who transacts business on any of the matters stated in subsection (1) on behalf of the person referred to in that subsection shall—

(a)

produce a letter of authorization from the person whom he represents; and

(b)

produce any thing in the form and manner as determined by the Director General which is required to be submitted for the purposes of the matter being transacted.

(3)

Any person who contravenes subsection (1) commits an offence.

Offences by authorized and unauthorized persons