Powers of Inspector.

Tax198616 sections

Statutory text

(1) Subject to the provisions of any rules made by the Government in this behalf, the Inspector may—
- (i) require production for inspection of such books and records as may be necessary for ascertaining or verifying the amount of duty leviable under the Act;
- (ii) enter and search any premises where energy is, or is believed to be generated and consumed for the purpose of—
- (a) verifying the statements made in the books of accounts kept and returns submitted under section 5;
- (b) testing the reading 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, or 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 (Central Act 2 of 1974).

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