Amendment status not verified — confirm the current text below against the official source.
Production and inspection of accounts and documents and search of premises (1) The Commissioner may, subject to such conditions as may be prescribed, require a ny l[proprietor] to produce before him any accounts or documents, or to furnish any information, relating to his business, or any other information as may be necessary for the purpose of this Act. (2) All accounts, registers and documents relating to the busi ess of any l[proprietor] and cash kept in any place of business of any l[proprietor] shall at all reasonable time be open to inspection by the Commissioner, and the Commissioner or any person authorised by him may take or cause to be taken such copies or extracts of the said accounts, registered or documents and such inventory of cash found as appear to him necessary for the purpose of this Act. (3) If the Commissioner has reasons to believe that any '[proprietor] has evaded or is attempting to evade the payment of any tax due from him, he may, for reasons to be recorded in writing, seize such accounts, registers or documents of the '[proprietor] as may be necessary, and shall grant a receipt for the same, and shall retain the same for so long as may be necessary in connection with any proceeding under this Act or for a prosecution. (4) For the purposes of sub-section (2) of sub-section (3), the Commissioner may enter and search any place of business of any' [proprietor], or any other place where the Commissioner has reason to believe that the l[proprietor] keeps or is for the time being keeping any account, registers or documents of his business. (5) Where any books of accounts, other documents or money are found in the possession or control of any person in the course of search, it shall be presumed, unless 1 Substituted for "hotelier" by the Delhi Tax on Luxuries (Arndt.) Act, 2012, dt. 19-6-2012, w.e.f. 9-8-2012. 2 Substituted for "hotel", ibid. 3 Substituted for "hoteliers", ibid. 18 THE DELHI TAX ON LUXURIES ACT, 1996 SECTION 34 the contrary is proved that such books of account, other documents or money belong to such person.