Production of documents, inspection of business premises and Penalty for non-Production of documents

It shalibe lale,ful for any p rescribed a uthority to demand by notice, any of the documenls, from any registered or unregistered persons, pertaining tothe purchases and salesofihe goods liable lor cess !nder this Act, which are maintained under the Sikkim Saies Tax Acl, 1983 or the Sikkirn ValLte Added Tax Act,2OO5 or any olher laMi governing the tax on sales and purchases of goods, or to inspect business premises oi such persons al any reasonable tirne but not betore sun rise and aJter sun set: Provided that the p rescribed authority may after provtding an opportunity of being heard, impose a penally nol exceeding Rs. 25,000 on the person who fa ls to lurnish the documents reierred to in this section.