Powers of Inspecting Authority.

Tax201826 sections

Statutory text

(1) Subject to the provisions of any rules made by the State Government in this behalf, an Inspecting authority may—
- (i) require production for inspection of such books and records as may be necessary for ascertaining or verifying the amount of electricity duty leviable under this Act;
- (ii) enter and search any premises where energy is, or is believed to be supplied for the purpose of—
- (a) verifying the statements made in the books of accounts kept, and returns submitted under section-7;
- (b) checking, reading and testing of meters;
- (c) verifying the particulars required in connection with the levy of electricity duty;
  - (iii) exercise such other powers and perform such other duties as may be necessary for carrying out the purposes of this Act and the rules made thereunder.
(2) All searches made under sub-section (1) shall be made in accordance with the provisions of the Code of Criminal Procedure, 1973.

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