Amendment status not verified — confirm the current text below against the official source.
2[The Commissioner or any officer authorised by the Commissioner] under this Act may inspect and search any premises, where any profession, trade, calling or employment liable to taxation under this Act is carried on or is suspected to be carried on and may cause production and examination of books, registers, accounts or documents relating thereto and may seize such books, registers, accounts or documents as may be necessary: Production and inspection of accounts and documents and search of premises. Provided that, if 3[the Commissioner or any officer authorised by the Commissioner] removes from the said premises any book, register, account or document, he shall give to the person in charge of the place, a receipt describing the book, register, account or document so removed by him and retain the same only for so long as may be necessary for the purposes of examination thereof or for a prosecution. 4[19. The prescribed authority shall refund to a person the amount of tax, penalty, interest or fee (if any), paid by such person in excess of the amount due from him under this Act. The refund may be made either by cash payment or, at the option of the person entitled to such refund, by deduction of such excess from the amount of tax, penalty, interest or fee due from him: Provided that the prescribed authority shall first apply such excess towards the recovery of any amount due from such person in respect of which a notice under sub- section (4) of section 7 or, as the case may be, sub-section(2) of section 7A has been issued, and shall then refund the balance (if any).] Refund of excess payment. 5[19A. (1) Subject to such conditions as it may impose the State Government may, if it is necessary so to do in the public interest or to grant concession in case of double taxation or to redress an inequitable situation, remit by an order either generally or specially, the whole or any part of the tax payable in respect of any period by any person or any class of persons. Remission of taxes. (2) The Commissioner may, in such circumstances and subject to such conditions and limits as may be prescribed, remit the whole or any part of the tax payable in respect of any period by any person or any class of persons.]