Power of entry

Any Assessing Officer or an officer specially empowered in this behalf by the Government, may— (a) along with such assistance, if any, as he may think fit, enter at any reasonable time, in any establishment or place where he considers it necessary for carrying out the purposes of this Act, including verification of the correctness of particulars furnished by any dealer under section 8 and to examine the records; (b) exercise such other powers as may be prescribed.