section (3)
Section (3)
The Chhattisgarh Value Added Sales Tax Act, 2005Tax2005147 sections
Statutory text
On the receipt of the report from the committee in respect of a dealer or on his own motion in pursuance of the provisions of clause (b) of sub-section (2), the commissioner shall, subject to such conditions as may be prescribed :- (a) require the dealer to produce before him any accounts, registers or documents relevant to his business or to furnish such other information as he may deem fit for scrutiny, or (b) inspect the place of business of such dealer and for this purpose all accounts, registers and documents relating to the business of such dealer and all the goods kept in such place of business shall be open to inspection by the commissioner.
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