Amendment status not verified — confirm the current text below against the official source.
( I) Subject to such conditions and restriction ordee pro- as may be prescribed, the Commissioner may, for duction 0 f the purposes of this Act, require any dealer to produce ace 0 u- . ntl and po- before him any accounts or docume•.ts, and to wer'of entry furnish any information relating to the stocks -of ' ~ . inspec- taxable goods of, or purchases and despatche s of ;" hon. taxable good s by, the dealer. ~~; ~ : (2) All accounts, registers and other documents relating to the stocks of taxable goods of, or pur- chases and despatches of taxable goods by any ~ealer, the taxable goods in his possession and his otlices, shops, god owns, vessels and veh icles shall, at all reasonable I times, be open to inspection by 'the Commissioner .a (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 recor- ded in writing, seize such accounts, registers or documents of the dealer as may be necessary, and shall grant a receipt for the same, and sha ll retain the same o r.ly for so long as may necessary for the purposes of th is Acr. (4) T he Commissioner may, for the purposes of sub -section (2) or sub-s ection (3) , enter and search any such place as is mentioned in sub-section (2) on th e authority of a search warra nt issued by a Magistrate. (5) The provisions of sections 102 and 103 of Act V ef the Co de of Criminal Procedure, 1898, shall, so