Amendment status not verified — confirm the current text below against the official source.
Production and inspection of accounts and documents and search of premises: Any authority referred to in Section 7 of this Act may inspect and search any perniseswhere any profession trade, calling or employment liableto taxation under this Act is carried on or is suspected to be cmied on and may require productionand examination of books, registers, accounts or documents relating thereto, and may seize such books, registers, accounts or documents as may be necessary Provided that ifsuch authorify removes form such premises any book, registel; account or documents, it shall give to the person incharge of the place, a receipt describing the book register, account or documents so removed by it and removed by it and retain the same only for so long as may be necessary for the purposes of examination thereof or for prosecution;