section 71
Production and inspection of accounts and documents and search of premises
The Maharashtra Sales Tax Act, 1979Tax1979106 sections6 chapters
Chapter VI LIABILITY TO PRODUCE ACCOUNTS AND SUPPLY INFORMATION
Statutory text
- (1) The Commissioner may, subject to such conditions as may be prescribed, require any dealer to produce before him any accounts or documents, or to furnish any information, relating to stocks of goods of, or to sales purchases and deliveries of goods and receipts and payments by the dealer, or any other information relating to his business as may be necessary for the purposes of this Act.
- (2) All accounts, registers and documents relating to stocks of goods of, or to purchases, sales and deliveries of goods by, any dealer and all goods and cash kept in
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