Power to order production of accounts and power of entry and inspection

(1) Subject to such conditions and restriction as may be prescribed, the Commissioner may, for the purpose of this Act, require any dealer to produce before him any accounts or documents, and to furnish any information relating to the stocks of taxable goods of, or purchases and despatches of taxable goods by the dealer. (2) All accounts, registers and other documents relating to the stocks of taxable goods of, or purchases of taxable goods by any dealer, the taxable goods in his possession and his offices, shops, godowns, vessels and vehicles shall, at all 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 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 a Magistrate. (5) The provisions of section 100 of the Code of Criminal Procedure, 1973 (Act No. 2 of 1974), shall, so far as may be applicable to searches under sub-section (4).