Insertion of new Section 23A and 23B:-

In the Principal Act, after Section 23, the following shall be inserted asnew sections 23A and 23B, namely; (1) If the assessing authority is satisfied that the books of account and other documents maintained by an employer in the normal course ofhis business are not adequate for verification ofthe returns filed by the employer under thisAct, it shall be lawful forthe assessing authority to direct the employer - to maintain the books of account or other documents in such manner as he may, in writing direct and thereupon the employer shall maintain such books of account or other documents accordingly,

(2) Where anemployer fails to maintainthe books ofaccount or other documents as directedunder sub-section (1), the assessing authority may, after giving him an opportunity ofbeig heard, impose uponhim a penalty not exceeding rupees fifteen for each day of delay.

23B. Production and inspection of accounts and documents and search of

premises: Any authority referred to in Section 7 of this Act may inspect and search any perniseswhere any profession trade, calling or employment liableto taxation under this Act is carried on or is suspected to be cmied on and may require productionand examination of books, registers, accounts or documents relating thereto, and may seize such books, registers, accounts or documents as may be necessary Provided that ifsuch authorify removes form such premises any book,

removed by it and removed by it and retain the same only for so long as may

be necessary for the purposes of examination thereof or for prosecution;