Power to order production of accounts and powers of entry and inspection

Power to order production of accounts and powers of entry and inspection.

1. (1) Any officer authorized by the State Government in this behalf may, for the purposes of this Act, require any importer or any other person in charge of his business to produce before him the accounts, registers, vouchers and other documents related to the entry of specified goods into a local area and the consumption, use or sale thereof and to furnish such other information as may be necessary.
2. (2) All accounts, registers, vouchers and other documents relating to the entry of specified goods into a local area and the consumption, use or sale thereof, and the specified goods in the possession, custody or control of any importer or any other person in charge of his business, shall at all reasonable times be open to inspection by such officer as may be authorized by the State Government in this behalf.
3. (3) If such officer has reason to suspect that any importer is attempting to evade payment of any tax under this Act, he may, for reasons to be recorded in writing, seize such accounts, registers, vouchers and other documents as may be necessary and shall grant a receipt for the same and shall retain the same for so long as may be necessary.
4. (4) Any such officer may, for the purposes of this Act, enter and search any place of business or any other place where such officer has reason to believe that the specified goods or the accounts, registers, vouchers or other documents relating thereto are kept.