15. Duties and powers.-

(1) The Commissioner and such officers as may be authorized to assist him shall perform such duties and exercise such powers as may be prescribed. (2) The Assessing Authority authorized by the Commissioner or such officers as may be authorized by the State Government in this behalf with such conditions and restrictions as may be specified, shall have the power,- (a) to require production for inspection of such books and records as may be necessary for ascertaining or verifying the amount of electricity duty leviable under the Act; (b) where the Commissioner or an officer not below the rank of Deputy Commissioner (Administration) has reason to believe that any licensee or person other than licensee has indulged in contravention of any of the provisions of this Act or rules made thereunder to evade electricity duty under this Act, he may authorize in writing an officer subordinate to him to inspect any place or premises of licensee or person other than licensee for the purpose of,- (i) verifying the statements made in the books of account kept and returns submitted under this Act; (ii) testing the reading of meters; and (iii) verifying the particulars required in connection with the levy of electricity duty; and (c) exercise such other powers and perform such other duties as may be prescribed for carrying out the purposes of this Act or the rules made thereunder. (3) Where the officer authorized under sub-section (2), either pursuant to an inspection carried out under sub-section (2) or otherwise, has reason to believe that any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under this Act, are secreted in any place, he may search and seize such documents or books or things: Provided that where it is not practicable to seize any such documents, the said officer, may serve on the owner or the custodian of the documents an order that he shall not remove, part with, or otherwise deal with the documents except with the previous permission of such officer: Provided further that the documents or books or things so seized shall be retained by such officer only for so long as may be necessary for their examination and for any inquiry or proceedings under this Act. (4) The documents, books or things referred to in sub-section (3) or any other documents, books or things produced by the licensee or person other than licensee, which have not been relied upon for the purpose of issuing the notice under this Act, shall be returned to such person within a period not exceeding thirty days of the issue of the said notice. (5) The officer authorized under sub-section (2) shall have the power to seal or break open the door of any premises or to break open any cupboard electronic devices, box, receptacle, etc. in which accounts, registers or documents of the person are suspected to be concealed, where access to such premises, cupboard, electronic devices, box or receptacle, etc. is denied. (6) The person from whose custody any documents are seized under sub-section (3) shall be entitled to make copies thereof or take extracts therefrom in the presence of an authorized officer at such place and time as such officer may indicate in this behalf except where making such copies or taking such extracts may, in the opinion of the officer authorized officer, prejudicially affect the investigation. (7) The documents or books or things so seized under sub-section (3) shall be released, upon execution of a bond and furnishing of a security, in such manner and of such quantum, respectively, as may be prescribed or, as the case may be, on payment of applicable electricity duty, interest and penalty payable. (8) The provisions of the Code of Criminal Procedure, 1973 (Central Act No. 2 of 1974), relating to search and seizure, shall, so far as may be, apply to search and seizure under this section subject to the modification that sub-section (5) of section 165 of the said Code shall have effect as if for the word “Magistrate”, wherever it occurs, the word “Commissioner” were substituted. (9) Where the officer authorized has reasons to believe that any person has evaded or is attempting to evade the payment of electricity duty, he may, for reasons to be recorded in writing, seize the accounts, registers or documents of such person produced before him and shall issue a receipt for the same, and shall retain the same for so long as may be necessary in connection with any proceedings under this Act.