Amendment status not verified — confirm the current text below against the official source.
(1) Any authority under this Act may, for the purposes of thi$ Act, snd inspec- require any person or any employer to produce before him any accounts or tion of accountsand documents relating to his professions, trades, callings or employments, orL documents disbursemcdt of salaries or wages to his employees, as the case may be. and s a a d 0 f ~ l R C u Of work., ctc. (2) MI accounts, registers and other documents, eit hcr relating to prohmion!, trades, callings or employments or disbursement of salaries or wages to the cmployecs, as the case may be, shall at all reasonable time be open to inspection by an authority undcr this Act. . - (3) If the Commissioner or an oBccr appointed undcr sub-scction ,'(l) of section 3 has reason to suspcct that any person or employer is attempting to evade payment of any tax under this Act, he may, for reasons io be recorded in writing, insprct and search any place or work or any other plade where the Commissioner or the officer has, upon iaformation rece~vcd, reasons to bolievi: that records relating to professions, trades, callings or cmploymenls or disbursement of salaries or wages to the employees 'are being ,kept by -the person or thc employer, as the case may be, and seize such accounts, registera and ddcuments as may bc necessary for determination of tax .payable under this Act. (4) The Commissioner or the officer. exercising the power under sub-aectlon (3) shall give to, the perspn in charge of the place of work or other premise8 searched, a receipt describing the accounts, registers and document6 seized and removed Gem such place of work or pmmises, as the c=e may be, and shall retain the accounts, registers and documents scized onlyfor so long as may benecessarg for the purposes of ex-amination thereof or prosecution: . . provided that such officer shall not rctain Lbc registets, accounts or -docu- meats seized by him under sub-stction (3) for a perIod exceeding one y'+y from the date of seizure, unless ha states the reason therefor in writing -axid obtains sanction in writing from thc Commissionwr. . ( 5 ) The occupant of the place of -work or premises searcbcd or Borne person in his bchalf sbaII, in cvery instance, be permitted to be present durlng the search, and the ieckipt referred to in sub-section (4) shall be countersigned by the oocupant or any person witnessing the search and seizure.