Power to order production of accounts and powers of entry and inspection (1) Any officer empowered by the State Government in this behalf may, for the purposes of this Act, require any dealer 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 the dealer relating to his business as may be necessary:
PROVIDED that books, documents and accounts of a period more than four years prior to the assessment year shall not be so required, unless in any special case for reasons to be recorded, such officer considers it necessary.
(2) All books, documents and accounts maintained by any dealer in the ordinary course of his business, the goods in his possession, and his place of business shall be open to search and inspection at all reasonable times by such officers, as may be authorised by the State Government in this behalf.
(3) If any officer authorised under sub-section (2) 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 account, register or document he may seize such account, register or document as may be necessary. The officer seizing the account, register or document shall forthwith grant a receipt for the same and shall be bound to return them to the dealer or the person from whose custody they were seized, within a period of ninety days from the date of such seizure 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 account, register or document returned to him. The officer may, before returning the account, register, or document, affix his signature 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 officer have been affixed on each account, register or document.
(3A) Notwithstanding anything contained in sub-section (3), the officer seizing any account, register or other document under that sub-section may, for reasons to be recorded by him in writing and with the prior approval of the Commissioner, retain such accounts, register or document for such period not extending beyond thirty days from the date of completion of all the proceedings under this Act in respect of the years for which they are relevant as he deems necessary.
(4) For the purposes of this section, the officer authorised thereunder may enter and search any place of business or vehicle, or any other building or place where he has reason to believe that the dealer keeps or is for the time being keeping, any books, registers, documents, accounts or goods relating to his business:
PROVIDED that no residential accommodation (not being a place of business-cum-residence) shall be entered into, inspected or searched by such officer unless specially authorised in this behalf by the Commissioner in writing.
(4A) An officer authorised to act under sub-section (2)
(i) shall have the power to seal the place of business, vehicle, or any box, armirah or other receptacle found on such place of business or vehicle in which he has reason to believe that any account, register or other documents or goods-are kept or contained, if the owner or the person in occupation or incharge of such office, shop, godown, vessel, vehicle or box, almirah or other receptacle leaves the place or is not available or fails or refuses to open it when called upon to do so.;
(ii) where the owner or other person in occupation or incharge of the office, shop, godown, vessel or vehicle or of the box, almirah or other receptacle found in the office, shop, godown, vessel or vehicle is present but leaves the place or after an opportunity having been given to him to do so, fails to open, as the case may be, such office, shop, godown, vessel, vehicle or box, almirah or other receptacle, may break open the same and prepare a list of the goods and documents found therein.
(4B) [Omitted, w.e.f. 13-10-1972].
(4C) No person shall tamper with any seal put under sub-section (4A)
(5) Any officer empowered under sub-section (1) may require any person,
(a) who transports or holds in custody, for delivery to or on behalf of any dealer, any goods, to give any information likely to be in his possession in respect of such goods or to permit inspection thereof, as the case may be;
(b) who maintains or has in his possession any accounts, book or document relating to the business of a dealer, to produce such account, book or document for inspection.
(6) Every person transporting goods by any public service motor vehicle or by any vessel and every forwarding agent shall submit to the assessing authority of the area from which the goods are despatched such returns, as may be prescribed, of all goods transported or forwarded by him. The assessing authority concerned shall have the power to call for and examine the books of account or other documents in the possession of such transporter or agent with a view to verify the correctness of the returns submitted, and that transporter or agent shall be bound to furnish the books of account or other documents, when so called for.
(7) The provisions of sections 100 and 165 of the Code of Criminal Procedure, 1973 shall as far as may be apply in relation to any entry, or search or inspection under this section as they apply in relation to any inspection or search under the said Code.
Explanation: In calculating the period specified in sub-section (3), the period during which proceedings under this Act remain stayed under the orders of any court or authority shall be excluded.
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