Owner to order production of accounts and power of entry and inspection.

(1) Subject to such conditions and restrictions as may be prescribed, the Commissioner may, for the purposes of this Act, require any dealer to produce before him any accounts, registers or documents, and to furnish any information relating to the stock of goods of or purchases, sales and deliveries of goods, by the dealer. (2) All accounts, registers and other documents relating to the stocks of goods of, or purchases, sales or deliveries of goods by, any dealer, the goods in his possession and his offices, shops, godowns and vehicles shall, at reasonable times, be open to inspection by the Commissioner. (3) If the Commissioner has reason to suspect that any dealer is attempting to evade payment of any tax under this Act, he may, for reasons to be recorded in writing seize such accounts, registers or documents of the dealer as may be necessary;, and shall grant a receipt for the same, and shall retain the same only for so long as may be necessary for the purposes of this Act. (4) The Commissioner may, for the purposes of the sub-section (2) or sub-section (3), enter and search any such place as is mentioned in sub-section (2) on the authority of a search warrant issued by the a Magistrate. (5) The provisions of section 102 and section 103 of the Code of Criminal Procedure, 1898, shall, so far as may be, apply to searchers under sub-section (4).