Power of entry and inspection

Power of entry and inspection.

1. (1) Any Taxation Officer or such other officer as the State Government may authorise in this behalf may, at all reasonable times, enter into and inspect any place where he has reason to believe that any goods vehicle is kept or any accounts or registers are maintained or such operator carries on his business, and may require any operator or any person for the time being in charge of the place to produce before him for inspection such accounts, registers and documents as may be necessary for the purposes of this Act.
2. (2) Such officer may inspect, examine and seize any such accounts, registers and documents and record short notes or copies: Provided that the officer shall grant a receipt for any accounts, registers or documents so seized and shall return them to the person from whose custody they were seized within a period of twenty days from the date of the seizure, unless he records in writing the reasons for retaining them for a longer period.