Amendment status not verified — confirm the current text below against the official source.
The prescribed authority may enter and inspect any place ordinarily used by the owner for anchoring a hqat or garaging a motor vehicle or keeping accounts of his business of the purpose of seeing or verifying whether the provisions of this Act or the rules framed thereunder are being complied with and countersign any documents during the ecurse of such inspection. (15A. If the prescribed authority has reason to suspect that any owner is attempting to evade payment of any tax under the Act, he may, for reasons to be .recorded in writing, seize such accounts, registers, tickets books, receipt books or documents of the owner as may be necessary for the purpose of the Act, and shall grant a receipt to the owner of the same.) '