Power to order production of accounts and powers of entry, inspection etc

Power to order production of accounts and powers of entry, inspection etc.

1. (1) Any assessing authority or any officer empowered by the Government in this behalf may, for the purposes of this Act, require any dealer or person in charge of a vehicle or carrier or of a place of business or of a warehouse to produce for inspection the accounts, documents and other evidence required by or under this Act.
2. (2) All such accounts, registers, records and other documents shall at all reasonable times be open to inspection by such authority or officer, and such authority or officer may take or cause to be taken such copies or extracts of the said accounts, registers, records and other documents as may be necessary.
3. (3) The assessing authority or any officer empowered by the Government in this behalf may enter and search any place of business or any other place where the assessing authority or such officer has reason to believe that the dealer keeps or is, for the time being, keeping any accounts, registers, documents or other evidence relating to the entry of goods into a local area.
4. (4) Any officer empowered by the Government in this behalf may enter and search any vehicle or carrier or any other place and inspect any goods or documents relating to the entry of goods into a local area.
5. (5) The power conferred by sub-sections
6. (3) and
7. (4) shall include the power to seal any office, shop, godown, box or any other place or receptacle where such books of account or other documents or goods are suspected to be kept or concealed.