Amendment status not verified — confirm the current text below against the official source.
(1) All books of accounts, registers, vouchers and documents relating to the stock of goods of or Purchases, sales and deliveries of goods by any dealer, and all goods kept in any place of business or Warehouse of any dealer, shall, at all reasonable times, be open to inspection by the Commissioner or by any person appointed to assist the Commissioner under sub- section (I) of section 3 and the Commissioner or such person may take or cause to he taken such copies or extracts of the said books of accounts, register, vouchers or documents and such inventory of the goods founds as appear to him necessary for the purpose of this Act. (2) The Commissioner or any person appointed to assent him under sub-section (1) of section 3 may subject to such conditions as may be prescribed require any dealer or person. (a) to appear and produce before him such hooks of accounts registers or documents, or (b) to furnish such information relating to the stocks of goods, or purchases, sales or deliveries of goods by the dealer or any other information relating to his business as may be considered necessary for the purpose of this Act. Power to search, seize and seal