Amendment status not verified — confirm the current text below against the official source.
PoweiS to order productton of accounts and powers of entry, znspectwll, etc.-( I) Any officer empowered by the Government m tillS behalf may for the purpo~es of th1s Act, requ1re any dealer ca1rying on busmess in any kind of goods to produce before h1m the accounts, reg1sters and other documents and to furnish any other mformation relating to his busmess, and such dealer shall produce his accounts, reg1sters and other documents and shall furnish any such information m accordance with such requisition. (2) All accounts, registe1s and other documents mamtained by a dealer the goods in lu~ possession and h1s offices, shops, godowns, vessels or vehicles shall be open to inspection at all reasonable tJmes by such officers as may be authonsed by the Govei nment m th1s behalf. (3) (a) If any officer not below the rank of an assessing autho- rity has reason to suspect that any dealer JS attemptmg to evade payment of any t<tx or fee due from him under th1s Act, he may, for reasons to be recorded 111 wnting, se1ze such accounts, registers and documents of the de<tler as he may consider necessary and shall g1ant a receipt for the same. The officer who se1zes such accounts, registers or documents shall return them within thirty days from the date of ~eizure unless they are required for a prosecution. (h) (t) Any such officer shall have power to enter and search, for purposes referred to in sub-sect1on (2) or clause (a), any office, shop, god own, vessel, receptacle, vehi- cle or any other place of business or any building or place where such officer has reason to believe that the dealer keeps, or 1s for the t1me being keepmg, any accounts, registers or documents of his business: Provided that no residential accommodatiOn (not being a shop-cum-residence) ~hall be entered into and searched by such officer except on the authonty of a search-warrant Issued by a Magist1ate havmg jun~d1ctwn over that area, and all searche~ under tins sub- sectiOn shall, so fa1 as may be, be made Ill accordance w1th the provi~1om of the Code of Crimmal Procedure, 1898 (Central Act 5 of 1898), subject to the rules, 1f any, made m this behalf. ( 11) The power conferred by sub-claus:: ( l) shall include the power to break open any box or receptacle in which any accounts, registers, or other documents of the dealer ; I I l I j i 1 I I I I I I i v·. . '~ I I , I l I .. 57 may be kept or any place where the accounts are rea- sonably suspected to be k:::pt or to break open the door of any premises where any such accounts, regtsters or documents may be kept or reasonably suspected to be kept: Provided that the power to break open the door shall be exercised only after the owner or any other person m occupation of the premises If he is present therem fails or refuses to open the door on bemg called upon to do so. (m) The power conferred by sub-clause (z) shall also include the power to seal any box or receptacle, godown or butlding where accounts arc suspected to be kept or goods are stort·d, if the owner or any other person ·in occupatiOn leaves the premises or refuses to open any box or receptacle, godown or building or is not availa- ble, and then to break open such hox, receptacle, godown or butlding on the authority of a warrant issued by a Magistrate having junsdtction over that area. (4) (a) Any officer authoris.::d in thts behalf by the Government shall have power to se•ze any goods the sale or purchase of which IS liable to tax and which are found in any office, shop, godown, vehicle, vessel or in any other place of busmess or in any bmldmg of the dealer but not accounted for by the dealer in hts accounts, registers and other documents maintamed m the course of his busmess or m any other satisfactory manner : Provided that a list of all thmgs seized under this sub-sect1on shall be prepared by such officer and Signed by two respectable witnesses: Provided further that no rcstdenti.? I accommodatiOn shall be entered into by such officer except on the au•hority of a search war- 1 ant issued by a Magistt ate havmg junsdtction over the area. (b) Any goods seized under clause (a) shall be released on payment of a penalty not exceedmg double the amount of the tax on the sale or purchase of such goods as may be fixed by such officer : Provided that the officer may release the goods on cash security being furnished by the person concerned to the extent of the penalty levtable if, m the opm10n of the officer, further time ts required to arrive at a correct findmg as to whether a penalty is to be tmposed or not and that the secunty so furnished shall be adjusted towards the penalty m case tf it I~ p,tyable or returned to the party, 1f otherwise. (c) The good~ so seized under clau~c (a) and not released under clause (b) may, on the report of such officer, be tonfiscated by the Inspecting Assistant Comm•sstoner, provtded that before taking action for the confiscatiOn of goods under this sub-sectiOn, the officer shall by notice gtve the person affected an opportunity of being heard and make an enquiry in the prescribed manner. (;:) A Magistrate of the first class may, on application from an officer empowered by sub-section (3) to search any place within the ' - 58 jurisdiction of such Magtstrate or to seize goods under sub-section (4) in any place wahin his JUriSdictiOn and on bemg satisfied that any restdential accommodation has to be entered into and searched or ente· red mto, as the case may be, for the purpose of the aforesaid sub-section (3) or sub-section (4), issue a search warrant authorismg such officer to enter and search or to enter such restdential accommodatiOn or on being satisfied that any box, receptacle, godown or butld111g ha~ to be broken open under sub-clause (m) of clause (b) ofsub.section (3), ISsue a war- rant authorising the officer to break open such box, receptacle, godown or buildmg. (6) It shall be open to the Government to authonse different clas~es of officer~ for the purpose of takmg actiOn under sub-section (I), 1>ub-section (2) and clause (a) of sub-section (4).