Any officer or authority under this Act, may inspect and
search any premises, where any profession, trade, calling or
employment liable to tax under this Act is carried on or is
suspected to be carried on and may require production and
examination of books, registers, accounts or documents
relating thereto and may seize such books, registers,
accounts or documents as may be necessary:
Provided that, if the said officer or authority removes from the said premises any book, register, account or document, he or it shall give to the person incharge of the place, a receipt describing the book, register, account or document so removed and retain the same only for so long as may be necessary for the purpose of examination thereof or for the prosecution.
Provided that, if the said officer or authority removes from the said premises any book, register, account or document, he or it shall give to the person incharge of the place, a receipt describing the book, register, account or document so removed and retain the same only for so long as may be necessary for the purpose of examination thereof or for the prosecution.