Production and inspection of accounts and documents

Tax195822 sections

Statutory text

(1) The assessing authority or an officer authorised in writing by the assessing authority may require any dealer to produce before him any accounts or to furnish any information relating to the purchases of chargeable goods, as may be necessary for purposes of assessment. In case of default the assessing authority may draw such inference against the dealer as the assessing authority may deem fit.
(2) All accounts, registers and documents relating to purchases, of chargeable goods, and all such goods kept in any place of business or warehouse of any dealer shall at all reasonable times be open to inspection by the assessing authority and that authority may countersign any or all of such accounts, registers and documents;
(3) For the purposes of sub-section (2), the assessing authority may enter any place of business or warehouse of any dealer :

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