Power of survey

A. Power of survey.—(1) The Commissioner or any person appointed to assist him under sub-section (1) of section 3 may, for the purpose of this Act, enter any place where a dealer is liable to pay tax under this Act and carries on his business, or any other place where the dealer keeps his books of accounts, registers, and other documents or any other place where the dealer is expected to keep any goods, and may—

1. (a) verify or check the books of accounts, registers or other documents of the business;
2. (b) verify the quantitative stock of the goods found at such place;
3. (c) inspect the goods and other materials;
4. (d) record the statement of any person which may be useful for or relevant to any proceeding under this Act.

1. (2) Any officer exercising the powers under sub-section (1) shall, on demand, produce the authorisation in writing and shall not remove or cause to be removed any books of accounts, registers, or other documents from the place where they are kept, except for the purpose of taking copies or extracts thereof and providing a receipt for the same.