Production and inspection of books, documents and accounts

Production and inspection of books, documents and accounts.—(1) The Commissioner or any person appointed to assist him under sub-section (1) of section 3 may, for the purposes of this Act, require any dealer to produce before him the accounts, registers, documents or other evidence relating to his business.

1. (2) All such accounts, registers, documents and other evidence shall at all reasonable times be open to inspection by the Commissioner or any person appointed to assist him under sub-section (1) of section 3, and the Commissioner or such person may take or cause to be taken such copies or extracts of the said accounts, registers, documents or other evidence as may be necessary for the purposes of this Act.
2. (3) If the Commissioner or any person appointed to assist him under sub-section (1) of section 3 has reason to believe that a dealer is trying to evade the payment of tax or other dues under this Act, he may, for reasons to be recorded in writing, seize such accounts, registers, documents or other evidence as may be necessary and shall grant a receipt for the same and shall retain the same for so long as may be necessary for examination thereof or for a prosecution or for the purpose of any proceeding under this Act.