section 5
Inspecting Officers.
The Kerala Electricity Surcharge (Levy and Collection) Act, 1989Tax198913 sections
Statutory text
- (1) The Government may, by notification in the Gazette, appoint Inspecting Officers to inspect the books of account required to be kept by the licensees under section 4.
- (2) The Inspecting Officers so appointed shall perform such duties and exercise such powers as may be prescribed, for the purpose of carrying into effect the provisions of this Act and the rules made thereunder.
- (3) Every such officer shall deemed to be a public servant within the meaning of section 21 of the Indian Penal Code.
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