Production and inspection of books, and accounts

2[14.

1. (1) The Commissioner or any person appointed to assist him under sub-section
2. (1) of section 3 not below the rank of an Assistant Excise and Taxation Officer, may, for the purposes of this Act, require any dealer referred to in section 10 to produce before him any book, document or account relating to his business and may inspect, examine and copy the same and make such enquiries from such dealer relating to his business, as may be necessary : Provided that books, documents and accounts of a period more than five years prior to the year in which assessment is made shall not be so required.
3. (2) Every registered dealer shall—
   • (a) maintain day to day accounts of his business;
   • (b) maintain a list of his account books, display it along with his registration certificate and furnish a copy of such list to the Assessing Authority ;
   • (c) produce, if so required, account books of his business before the Assessing Authority for authentication in the prescribed manner ;
   • (d) retain his account books at the place of his business, unless removed therefrom by an official for inspection, by any official agency, or by auditors, or for any other reasons which may be considered to be satisfactory by the Assessing Authority.
4. (3) If any officer referred to in sub-section
5. (1) has reasonable grounds for believing that any dealer is trying to evade liability for tax or other dues under this Act, and that anything necessary for the purpose of an investigation into his liability may be found in any book, account, register or document, he may seize such book, account, register or document as may be necessary. The officer seizing the book, account, register or document shall forthwith grant a receipt for the same and shall,—
   • (a) in the case of book, account, register or document which was being used at the time of seizing within a period of ten days from the date of seizure; and
   • (b) in any other case, within a period of sixty days from the date of seizure ; return it to the dealer or the person from whose custody it was seized after examination or after having such copies or extracts taken therefrom as may be considered necessary, provided the dealer or the aforesaid person gives a receipt in writing for the book, account, register or document returned to him. The officer may, before returning the book, account, register or document, affix his signatures and his official seal at one or more places thereon, and in such case the dealer or the aforesaid person will be required to mention in the receipt given by him the number of places where the signature and seal of such officers have been affixed on each book, account, register or document.
6. (4) For the purposes of sub-section
7. (2) or sub-section (3), an officer referred to in sub-section
8. (1) may enter and search any office, shop, godown, vessel, vehicle, or any other place of business or any building or place except residential houses where such officer has reasons to believe that the dealer keeps or is, for the time being keeping any book, account, register, document or goods relating to his business.
9. (5) The power conferred by sub-section
10. (4) shail include the power to open and search any box or receptacle in which any books, accounts, registers or other [relevant] documents of the dealer may be contained.
11. (6) Any officer empowered to act under sub-section
12. (3) or sub-section
13. (4) shail have power to seize any goods which are found in any office, shop, godown, vessel, vehicle or any other place of business or any building or place of the dealer, but not accounted for by the dealer in his books, accounts, registers, records and other documents. ] 14-A. Assessee permitted to attend through authorised agent, etc 1[14-A.
14. (1) Any assessee or dealer, who is entitled or required to attend before any authority in connection with any proceedings under this Act, may attend by a person authorized by him in writing in this behalf being a relative or a person regularly employed by the assessee, or a lawyer or accountant or income-tax practitioner and not being disqualified by or under sub-section (3). 2
15. (2) In this section an “income-tax practitioner” means any person, who before the 10th day of May, 1953, attended before any assessing or other sales tax authorities in connection with any proceedings under this Act or under the Punjab General Sales Tax Act, 1941, on behalf of any assessee otherwise than in the capacity of an employee or relative of that assessee, or who has passed any accountancy examination recognized in this behalf, by the Central Board of Revenue, or holds a Degree in Commerce, Law, Economics or Banking including auditing conferred by any Indian University, incorporated by any law for the time being in force, Rangoon University, English and Welsh Universities. ]
16. (3) No person, who has been dismissed from Government service, shall be qualified to represent any dealer under sub-section (1).
17. (4) If any practitioner or other person who represents an assessee, is found guilty of misconduct in any proceedings before any authority under this Act by the Commissioner, the Commissioner may direct that he shall be disqualified to represent a dealer under sub-section
18. (1) : Provided that no such direction shall be made in respect of any person unless he is given a reasonable opportunity of being heard. 1[(5) Any person against whom any direction is made under this section may appeal to the Tribunal against such direction under and in accordance with the provisions of section 20.] 14-B. Establishment of check-posts or barriers and inspection of goods in transit 2[14-B.
19. (1) If, with a view to preventing or checking evasion of tax under this Act in any place or places in the State, the State Government considers it necessary so to do, it may by notification direct the establishment of a check-post or the erection of a barrier, or both, at such place or places as may be notified.
20. (2) The owner or person in charge of a goods vehicle or vessel shall carry with him a goods vehicle record, a trip sheet or a log book, as the case may be, and a bill of sale or a delivery note containing such particulars as may be prescribed in respect of the goods carried in the goods vehicle or vessel, as the case may be, and produce the same before an officer incharge of a check-post or barrier or any other officer of the department not below the rank of an Assistant Excise and Taxation Officer checking the vehicle or vessel at any other place.
21. (3) The owner or person, in charge of a goods vehicle or vessel entering the State limits or leaving the State limits shall also give in triplicate a declaration containing such particulars as may be prescribed of the goods carried in such vehicle or vessel, as the case may be, before the officer incharge of the check-post or barrier and shall produce the copy of the said declaration duly verified and returned to him by the officer incharge of the check-post or barrier before any other officer as mentioned in sub-section
22. (2) : Provided that where a goods vehicle or vessel bound for any place outside the State passes through the State, the owner or person incharge of such vehicle or vessel shall also obtain a transit slip (rahdari) in the prescribed form from the officer incharge of the check-post or barrier of his entry into the State and deliver it to the officer incharge of the check-post or barrier at the point of his exit from the State failing which it shall be presumed that the goods have been sold within the State.
23. (4) At every check post or barrier or at any other place when so required by any other officer referred to in sub-section
24. (2) in this behalf, the driver or any other person incharge of the goods vehicle or vessel shall stop the vehicle, as the case may be, and keep it stationary as long as may be reasonably necessary, and allow the officer-in-charge of the check post or barrier or the officer as aforesaid to examine the contents in the vehicle or vessel, by breaking open the package or packages, if necessary, and inspect all records relating to the goods carried which are in the possession of such driver or other person incharge, who shall also furnish such other information as may be required.
25. (5) At every station of transport of goods, bus stand or any other station or place of loading or unloading of goods, other than a rail head or a post-office, when so required by the Commissioner 3 the driver or the owner of the goods carrier or the employee of a transport company shall produce for examination transport receipts and all other documents and account books concerning the goods carried, transported, loaded, unloaded or consigned or received for transport.
26. (6) Any officer not below the rank of an Assistant Excise and Taxation Officer while acting under this section shall have the power to seize any goods not covered by the documents mentioned in sub-section
27. (2) and sub-section (3).
28. (7) No dealer or any person, including a carrier of goods, acting on behalf of a dealer, shall take delivery of, or transport from, any vessel, station, airport or any other place, whether of similar nature or otherwise, notified in this behalf by the State Government, any consignment of goods the sale or purchase of which is taxable under this Act except in accordance with such conditions as may be prescribed with