CHAPTER-XII MISCELLANEOUS

82 Amalgamation of companies
84 Provisions in case of inter-state trade
71 Court fees on Memorandum of appeal and application for revision
75 Delegation of powers
77 Transfer of business
69 Returns to be confidential
70 Power to make rules
74 Power to call for information
72 No time limit for completion of assessment or amended assessment in certain cases
76 Information to be furnished regarding change of business
78 Liability to tax on stock in certain cases
73 Assessee permitted to attend through authorized agent
79 Liability of partners
81 Certain agents liable to pay tax for sales on behalf of principal
80 Liability to pay tax in case of death
83 Liability in case of company, firm or society in liquidation
86 Power to seek assistance from police officer or other officer
88 Bar on certain proceedings
89 Indemnity
85 Determination of disputed questions
90 Burden of proof
87 Powers to summon witness and production of records
91 Power to remove difficulties