Section 154. Power to take samples

154. Power to take samples. —The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a receipt for any samples so taken. 1. Subs. by Act 13 of 2021, s. 119, for section 151 (w.e.f. 1-1-2022). 2. The words "of any individual return or part thereof" omitted by s. 120, ibid ., (w.e.f. 1-1-2022). 3. Ins. by s. 120, ibid. (w.e.f. 1-1-2022). 4. Sub-section (2) omitted by s. 120, ibid. (w.e.f. 1-1-2022).