Amendment status not verified — confirm the current text below against the official source.
(1) The Collector or the Inspector may for the purposes of this Act- (i) require production for inspection of such books and records as may be necessary for ascertaining or verifying the amount of Cess leviable under this Act; (ii) enter and search any premises where electricity is or is believed to be generated for the purpose of- (a) verifying the statements made in the books of account kept, and returns submitted, Registration. Cess authorities. Powers and duties of Cess Authorities. G:\pdf\2011-IV\IV-Ex.,-3 (Green Cess Bill) Dt.31-3-11doc.doc PART- IV] GUJARAT GOVERNMENT GAZETTE, Ex, 30-3-2011 3-5 (b) reading and getting tested the various meters and generator panels in the prescribed manner, (c) verifying the particulars required in connection with the levy of cess, (iii) exercise such other powers and perform such other duties as may be necessary for carrying out the purposes of this Act or the rules made thereunder. (2) All searches made under sub-section (1) shall be made in accordance with the provisions of the Code of Criminal Procedure, 1973. CHAPTER V BOOKS OF ACCOUNTS, RETURNS AND ASSESSMENT