Production and inspection of documents

Tax196821 sections

Statutory text

(1) The State Government may, subject to such conditions as may be prescribed, require the proprietor of any cinema premises to produce before any officer of the Excise and Taxation Department, not below the rank of Sub-Inspector as may be prescribed, any accounts or documents relevant to the shows as may be necessary for the purposes of this Act.
(2) If any officer of the State Government mentioned in sub-section
(1) has reason to suspect that the proprietor of any cinema premises is attempting to evade the payment of any tax due from him under this Act, he may for reasons to be recorded in writing, seize such accounts, registers or documents of the proprietor, as may be necessary, and shall grant a receipt for the same and shall retain the same for such period as may be found necessary for examination thereof or for a prosecution.

Study data processing for this section.

PDF: pending for this language.