section 12
Power of entry and inspection.
The Gujarat Rural Development Cess Act, 1984Tax198418 sections
Statutory text
(1) Any officer authorised by the State Government in this behalf may at all reasonable times enter into, inspect and search any specified land and any place where the person liable to pay cess under this Act ordinarily keeps books of accounts, registers and documents relating to excavation for obtaining mineral oils from such land, for the purpose of verifying whether the provisions of this Act or any rules made thereunder are being complied with.
(2) All searches made under sub-section (1) shall be in accodrance with the provisions of the Code of Criminal Procedure, 1973.
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